A prior cost segregation study increases the depreciation taken during the owner’s lifetime, lowering taxable income each year.

However, I still struggle to understand the art of estimating rehab costs. 

Wholesalers network and post deals there most of the time.

Those that use PM's have pointed out that there is a cost factor of also having to manage your PM as well - following up behind them, making sure they are doing what they are supposed to be doing, etc.Hope it helps!

Cost segregation utilizes the MACRS approach.

Most cost segregation firms will provide a free cost/benefit analysis quote to help you determine if the tax benefits from the study will outweigh the costs.

I have been learning how the process works and there are a lot of resources for how to interview a sponsor and review the deal, but how do you initially access the deals to review?

But they are a pain in the butt to deal with.

Renovation cost is roughly $30K.I guess what throws me off is that you say Cash invested: $60 

Cost a lot $8000 for 12 months.