The cushion is either their bonus for being good at estimating and getting the work done fast or their loss for missing things on the walk around.

For accredited investor certification, there are rather cost effective options as low as $60, but bonus if the CPA can do it.Technology and Communication: A technologically adept CPA can streamline processes and provide you with access to digital records and reports.

My friend stands to receive a nice bonus check. 

If it's a Qualified Leasehold Improvement, you can maybe take 80% bonus depreciation now (goes down to 60% in 2024).

More than likely that is tax free income early on given cost segregation, bonus/accelerated depreciation, etc.

Currently I make 50k+ a year (bonuses from closing contracts in time, which is also my responsibility, dictates how much more I will get on top of my base salary).

For more details, read this post: https://www.biggerpockets.com/forums/51/topics/1075919-five-common-myths-of-cost-segregation-and-100-bonus-depreciation4.

I received a boxed dinner (turkey sandwich), a 212-page softcover book "Flipping Your Way to Real Estate Profits" by Scott and Amie Yancey, and two free audio CDs: "Flipping Your Way to Real Estate Profits" and a "Bonus Disk" : with two sections: (i) 2 Crazy Secrets and (ii) Scott and Amie Yancey-Commonly Asked Questions & Answers."

The study identifies with forensic engineering detail the immediate Bonus Depreciation 5, 7 and 15-year personal property class lives qualifying portions of a building that are normally buried in 27.5 year residential or 39 year commercial categories.The Cost Segregation Study was performed on the Asset Depreciation Range (ADR) and is based on a 40% tax bracket for State and Federal Taxes.

You could likely enter into a fund that offers bonus depreciation in year 1 to their investors.