I've had some blue collar ones all the way up to software engineers and everything in between. 

Water and electric?

First - I think your accountant should be providing you recommendations for cost segregation companies.It it most likely, if he/she works with real estate investors, that he/she would have a couple to recommend.Second - There are two types of cost segregation studies.Type 1 - Conducted by an engineering firm where an engineer will inspect the property.

During your initial walkthrough, inspect the property for any major issues such as structural damage, roofing problems, plumbing, and electrical concerns, while documenting all cosmetic and functional issues with detailed photos and notes.Once you confirm the property’s potential, finalize your ARV and calculate the repair costs using either a reliable estimator or insights from contractors.

Do you have a a significant budget to get plumbing, electrical, mechanical, etc to the building? 

I've worked with a client in a very similar situation, and have spoken to many inspectors/engineers/builders, etc about things like this.

She verified vacating the apartment on Dec 1st and shut off the electricity on Dec 3rd.   

Probably will never be utilities there like electric or water. 

Frankly, I'm not crazy about tenants messing with anything that has to do with connecting water that is always left on (ie dishwasher, washing machine) or electricity that needs to be specifically wired (ie range, dryer).

At time of purchase I had a couple of engineers over to look at a couple of things.