Here’s an example of a cost segregation study on a building under $500,000 in basis. This study, in particular, was done on a single family residence. The building was placed in service in 2016 with an original basis of $94,180.
Prior to cost segregation, this building accumulated $5,851 in depreciation deductions. Post-cost segregation, $9,128 of additional depreciation deductions were added, bringing the total accumulated depreciation to $14,979. Way better than not doing a cost segregation study, right? [source]