Here's a https://www.irs.gov/businesses/cost-segregation-audit-technique-guide-chapter-4-principal-elements-of-a-quality-cost-segregation-study-and-report to the IRS website noting specific items that are included in the cost segregation study report. hmm, that website is a 404 error.  

I understand some of the economic factors that can lead one to a particular city or province (or state), but unsure of some of the key elements as you funnel down below that level.Appreciate any insight.Tyler 

I recommend searching "arbitrage" here and reading any/all of the hundreds of general threads about negative elements of arbitrage.

The Wow ShotWhy it works: Features the unique element that will catch guests’ attention.How to nail it: Highlight a hot tub, pool, view, or quirky design feature.Example: This listingAI’s Role in Airbnb RankingsAirbnb uses AI to analyze listings and prioritize them in categories like "Cabins," "Amazing Views," or "Play."

For most investors, purchasing a room condo makes no sense due to all of the associated human element risks.

That would be the key element + no rental restrictions Ramsey,Do not forget there are a ton of REI properties in areas not close to the beach or in a flood zone in Florida. 

Here’s what CCC looks like when applied to large multifamily properties:Key Elements of CCC1.

I think the podcast lost its DIY element.

California's SB 721, known as the Balcony Inspection Law, requires multifamily property owners to inspect exterior elevated elements (EEEs) like balconies and decks.

I haven't read this page to see what's offered as conservation incentives, and then compared that against your local market prices for "junk" land.