Methodology and verification

Baseline candidates are not verified partners.

The initial dataset lists five national qualified intermediary candidates and three cost segregation candidates. Null fields mean unknown; an explicit false means a negative assertion. Coverage, names and ownership groups are baseline editorial leads requiring current confirmation.

Provider fees, escrow terms, bonding, audit-defense terms and credentials are not inferred. Tier is unassigned until a commercial agreement exists. Sponsorship must be disclosed separately and cannot change state rules.

Weekly validation is not weekly fact checking.

The pipeline validates reviewed raw records and produces normalized records. It does not scrape websites, rewrite review dates or claim facts were freshly verified. A factual update requires an editorial source change and a new review date.

State summaries have a narrow scope.

Displayed rates describe individual state income tax only. California is variable. Corporate taxes, federal taxes, residency, state conformity and exchange eligibility need separate review.

Structured data follows visible content.

State pages include State, FinancialService and FAQPage nodes. FAQ answers match the visible answers. Structured data does not guarantee search placement, rich results or AI citations.

Calculator limits

The tool uses assumed allocations and CPA-confirmed excess depreciable basis. It excludes carryover basis and does not determine whether bonus depreciation is legally available. Short-life allocation is an assumption rather than a study result.