Experience in cost estimating and allocation, as well as knowledge of the applicable tax law are also important criteria.A quality study identifies the preparer and always references their credentials, experience and expertise in the cost segregation area."

This is why people allocate more towards vacancy to account for the 2-4 months that you might not get paid during a vacancy.Additionally I would add a bit more to your maintenance for CAPEX.

You can risk money in Real Estate or on Wall Street chasing higher returns, but keep some allocation safe and secure.

In our case, when our task was to eliminate or substantially reduce in-person and by-mail rent payments, we allocated resources (ended up being me mostly) and focused on making the transition as easy for the tenants as possible.

Every cost on a project gets allocated to one of those areas, and in the end, the sum of them all indicates my overall profit or loss.For example, here's an example of the final financials for one of my flips:http://www.reistartup.com/wp-content/uploads/example_financials.jpg(that 5th category -- Commission Costs -- is specific to the fact that my wife own a real estate agency, and so some of our commissions flow back to us)Hope that helps...

So, in this case, assuming that both units are identical in size, 50% of the gain would be allocated to the primary residence portion of the property and 50% would be allocated to the rental property portion. 

I would allocate a property blocked for owner used more on the percentage of blocked time and how demanding that property/owner is during that time.

Would my initial strategy still be a good idea to invest all $200k cash in this one condo, or would it be better to allocate the $200k leveraging "other people's money?"

@Derek LeBlanc  not sure without looking at the deal in full detail but the two main questions I have are 1) Did you allocate money to reserves? 

Put mileage and other expenses in “miscellaneous” classand your accountant will teach how best to allocate them.