Cost Segregation - What type of Property is best?

[Frank Rubino]

Hi all,

What type of property do you feel is best for a cost segregation/accelerated depreciation strategy?

I want to buy either a medium-sized multi-family building (6-8 units), or a portfolio of 10 single family rental homes.  I'm wondering which is a better fit for a cost segregation. With the 10 single-families, I'll have 10 roofs, 10 heating systems, 10 water heaters, and so forth, that can all be accelerated for depreciation calculations.  But would this have to be treated as 10 separated properties with 10 separated cost segregation studies?  Is it perhaps better to buy a multi-family "building" instead?

Thanks!