There was a large number of starts all at the same time, during the end of Covid. 

You can read about the differences here: Cost Segregation Study Approaches ExplainedLet’s first start with what the approaches:Detailed Engineering Approach from Actual Cost RecordsDetailed Engineering Cost Estimate ApproachSurvey or Letter ApproachResidual Estimation ApproachSampling or Modeling Approach"Rule of Thumb" ApproachSo which of these approaches is required by the IRS?

Start with the list criteria that will put you in front of likely sellers.

I got started in arbitrage in 2019.

Starting to get competitive though for investment properties because of that reason you have more and more people entering the market from out of state.

Assets identified in this study include:Standard windows and doorsInterior ceilings and wallsBasic plumbing and electrical systemsBuilding structural elementsBasic HVAC componentsThis engineering-based cost segregation study included the following methodology:Physical Inspection through a site visitDocumentation review including architectural plans, accounting records and construction documentsA cost analysis which utilizes engineering principles in order to allocate costs to their applicable asset classificationsCalculation of the depreciation schedule using MACRSAs a reminder, bonus depreciation started to phase out in 2023.

I’d love to hear more about your goals and where you see yourself starting in the investment space.Looking forward to connecting and sharing insights as you grow your expertise—don’t hesitate to reach out if you ever want to chat or bounce ideas around!

Here's a good starting point: https://www.biggerpockets.com/blog/what-to-ask-a-real-estate... 

I’d suggest starting with local credit unions or community banks—they’re often more flexible with investment properties.

I think there is a great chance to get some long term investments in areas where the growth is not happening yet or just starting to happen.