It all depends on the work you/your clients want to do to create value and the overall game plan.

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.

Reports must include details of beneficial owners, such as names, birthdates, addresses, and ID documents.

We are going to create a vibrant experience for our Guests!

What I said in an earlier comment about "section 179 can't be used to create a business loss", that wasn't entirely accurate/complete. 

By this point, they will have already thought about what might happen if you leave, including the need to turn over the unit and find a new renter.

The client will be solely responsible for capital gains taxes, including depreciation recapture, regardless of the agreement to share proceeds.

We don't allow any "deal-making" in the forums, which includes advertising your services or properties, looking for partners, etc.

@Joseph Beilke, @Michael Baum, @Mike Lambert, and @Ian Fortney, First off, I'd like to say that investing in the United States in general creates a better return than in Costa Rica.  

Does adding a ADU create value in a property vs. the price of the adu build?