After 5 years and very little progress on the ADU valuations I suspect the ADUs simply do not have a value equal to the small unit, small count cost and never will.  

@Salvatore D'Agostino When choosing a cost segregation firm, it's crucial to hire a reputable company.

Both contribute capital equally, and profits are split based on ownership.

However, new construction starts have plummeted since 2022/2023, so within the next 1-3 years current projects that were started in 2022 will finish up, but the pipeline of projects that started in 22/23 is way smaller so projects being completed in 2025-2028 will be significantly less so supply and demand should tip back (all else being equal).

A mindset of patience, perseverance, and learning by doing is crucial.

Monthly income must equal 3 times the rent.   

Staying informed, adaptable, and flexible is crucial for success.Good luck!

The FED went BIG with a half of percentage rate cut at today's meeting and indicated an additional .5% before the years end. 
The initial effect on mortgage rates was a subtle increase in long term bond yields, howev...

Speed of Financing: Time is crucial in fix and flips, and traditional loans (like bank loans) can be too slow.

While margins may be equal or higher on cheaper deals, you need to do more of them to yield the same cash output versus one successful larger deal.