Once they do so, they get access to Roku free channels & can login to any streaming service they'd like with their own login.

Cost segregation utilizes the MACRS approach.

I know a cost segregation study would be too expensive for such a small amount of property, but is it permissible for me to estimate the value of the components on my own?

There are a lot of factors to consider when get a cost seg study to determine if the benefits outweigh the costs.

Here's an article with things to consider when selecting a cost segregation company.

Check out FilePlace, where user-created forms are available for free.

Are you looking at the maintenance/repair costs of the homes once in place, W/S/G costs. septic expense if applicable? 

While it might feel like an extra charge to tenants, these packages often provide value that indirectly benefits the property owner as well—like reduced maintenance calls or ensuring the property is better protected.In my experience managing a large portfolio of properties, these fees are becoming more common due to the thin margins in property management.

@Kerry Baird Love hearing about others taking advantage of cost segregation studies.

I would highly encourage paying a GC to walk deals out the gate, have them give a scope of work so you can see what items costs.