The whole property is not reclassified into a shorter useful life, just specific items.

@Connor Heaton, I agree with Gino, that some HOAs cover exterior items, and some only cover certain items.But beyond, the specific items covered by this HOA, they will also want to understand how well funded the HOA currently is for items.  

Here's ahttps://www.irs.gov/pub/irs-pdf/p5653.pdf to the IRS website noting specific items that are included in the cost segregation study report on page 24.

Here's a link to the IRS website noting specific items that are included in the cost segregation study report on page 24.

Shoot me the link and I’ll give you feedback on specific items that pop-up.Cheers, Tom

They typically have a "designer" or "consultant" for free that can give advice (or research in your case) specific items.

So I just have her do everything but the solo 401K specific items such as annual compliance.  

Since I terminated the PMC my tenant also confirmed that a smaller repair was done on something but the PMC told me in their quote more work was needed for that specific item.

If you need help, hire someone for a specific item.

The lease doesn’t specify what specific items shouldn’t be flushed.