Customer Services Agreement

Version Date

Version date: June 15, 2026.

About This Agreement

This Customer Services Agreement (the "Agreement") is entered into by and between BASIS Cost Segregation, LLC, doing business as BASIS Cost Segregation ("BASIS," "we," "us," or "our"), a Texas limited liability company with a mailing address at 712 Wilcrest Drive #1187, Houston, TX 77042, and the customer who purchases a BASIS Residential Cost Segregation Study through the BASIS website ("Customer," "you," or "your").

By placing an order, submitting payment, completing the website checkout process, checking the acceptance box, or using the paid services, you agree to this Agreement.

This Agreement is intended to govern the paid BASIS Residential Cost Segregation Study. Separate website terms, privacy terms, estimate disclaimers, report disclaimers, refund terms, and audit support policies may also apply. If this Agreement conflicts with general website terms for the paid study, this Agreement controls for the paid study.

1. Paid Service Covered by This Agreement

The primary paid service covered by this Agreement is the BASIS Residential Cost Segregation Study. The price shown at checkout is the applicable fee for the selected Basis study and optional modules.

The study is designed to provide a residential cost segregation report for the specific property and facts submitted through the website intake workflow. The report is intended to be CPA-ready, meaning it is prepared in a format intended for review by the Customer and, if the Customer chooses, the Customer's CPA, tax preparer, or tax advisor. CPA-ready does not mean that the Customer is required to use a CPA, and it does not mean BASIS will communicate or coordinate directly with any CPA unless a separate add-on service is offered and purchased.

The Customer is responsible for forwarding the report or results to the Customer's own CPA, tax preparer, tax advisor, attorney, lender, IRS representative, or other professional advisor if the Customer chooses to do so.

2. Residential-Only Service Scope

BASIS provides studies only for eligible residential rental properties located in the United States. Eligible property types may include single-family rentals, duplexes, triplexes, fourplexes, condominiums, townhomes, short-term rentals, and long-term rentals.

BASIS does not provide base studies for commercial properties, apartment buildings with more than four units, raw land, personal residences not used as rental property, or properties outside the United States. BASIS may decline any order that BASIS determines is outside its service scope.

Properties involving detached structures, accessory dwelling units, guest houses, significant mixed-use issues, complex personal/rental use, or other unusual facts may require additional review, may be outside the base service scope, or may be addressed through a future add-on service if offered by BASIS.

3. Remote Study; No Site Visit

The BASIS Residential Cost Segregation Study is performed remotely. BASIS does not perform a physical site visit as part of the base service.

The report depends on website intake information provided or confirmed by the Customer or an owner-approved representative. BASIS is not responsible for errors, omissions, limitations, or delays resulting from incomplete, inaccurate, outdated, misleading, inconsistent, or unauthorized intake information.

4. Eligible Intake Party and Customer Authority

Website intake must be completed by the property owner or by an owner-approved representative. An owner-approved representative may include an authorized employee, manager, trustee, CPA, tax preparer, property manager, or other person authorized by the owner to enter and confirm the website intake information.

By ordering a study or completing website intake, you represent and warrant that:

• You are the property owner or an owner-approved representative.
• You have authority to order the study for the property.
• You have authority to enter and confirm all website intake information.
• You have authority to share property, financial, tax, ownership, and depreciation-related information with BASIS.
• If you act for another person, trust, entity, or owner, you have authority to bind that person, trust, entity, or owner to this Agreement.
• All information submitted or confirmed through the website intake workflow is accurate, complete, current, and authorized for BASIS's use in preparing the study.

BASIS may rely on these representations.

5. Website-Only Intake

All customer intake for the BASIS Residential Cost Segregation Study is completed through the BASIS website. BASIS does not accept intake information through verbal instructions, informal emails, text messages, third-party communications, or offline submissions unless BASIS expressly agrees in writing.

You are responsible for entering, confirming, and submitting all required information through the website intake workflow. BASIS may rely on the information submitted or confirmed through the website as the official customer intake record for the study.

If you provide information outside the website workflow, BASIS is not required to treat that information as part of the study unless BASIS expressly confirms that the information has been accepted and incorporated into your website intake file.

6. Customer Intake Responsibilities

Before BASIS can begin or complete a study, the required website questionnaire must be completed and the Customer must provide enough information for BASIS to determine that the file is ready for review.

As part of the website intake process, the Customer must confirm applicable information, which may include:

• Property address.
• Property type.
• Rental type, including short-term rental or long-term rental use.
• Purchase price or depreciable basis.
• Land value or land allocation.
• Placed-in-service date.
• Prior depreciation information, if applicable.
• Improvement or renovation amounts, if applicable.
• Prior cost segregation history, if any.
• Property use facts relevant to the study.
• Optional CPA, tax preparer, or tax advisor information, if the Customer chooses to provide it.

The Customer is solely responsible for the accuracy and completeness of website intake information, including purchase price, land value, depreciable basis, placed-in-service date, property use, prior depreciation, improvement amounts, and any other information relevant to the study.

7. Depreciation Schedule Responsibility

The Customer confirms that the placed-in-service date, depreciable basis, prior depreciation, and related depreciation information entered or confirmed through the BASIS website intake workflow are derived from the Customer's existing depreciation schedule or other tax records maintained by the Customer, the Customer's CPA, tax preparer, or tax advisor.

BASIS does not independently prepare, verify, reconstruct, or audit the Customer's prior depreciation schedule as part of the base service. BASIS may rely on the placed-in-service date, depreciable basis, land allocation, prior depreciation, and other depreciation-related information submitted or confirmed through the website intake workflow.

The Customer remains responsible for confirming that depreciation information used for the study is accurate, complete, and consistent with the Customer's tax records and filing history. If the Customer does not use a CPA or tax advisor, the Customer remains solely responsible for that confirmation.

8. Checkout, Completed Client Intake, and Delivery Timeline

Checkout and payment may occur before the website intake is complete. Payment starts the paid report workflow, but delivery timing does not begin until completed client intake has been reached.

For purposes of this Agreement, completed client intake means:

1. Payment has been received.
2. The required website questionnaire has been completed.
3. The Customer has provided enough website intake information for BASIS to begin review.
4. BASIS determines that the file is ready for review.

BASIS's standard delivery timeline is 3-5 business days after those conditions are met.

Business days exclude Saturdays, Sundays, and federal holidays.

Customer delays, missing intake information, unclear intake information, inconsistent intake information, payment issues, nonresponse, owner-representative delays, CPA delays, tax advisor delays, or unusual property facts do not count against BASIS's delivery timeline.

If intake is incomplete, BASIS may send reminder emails every five days. If intake is not completed within 30 days, BASIS may place the order on hold, close the order, or handle the order on a case-by-case basis. If the Customer returns after an order has been closed or placed on hold, BASIS may decide, in its discretion, whether to resume the order, require updated information, issue a credit, or require a new order.

9. Fees and Payment

Payment is due in full at checkout before BASIS begins intake review, report preparation, or any other paid service work.

BASIS uses Stripe or another payment processor to process payments. BASIS does not store complete credit card information.

Payment processor fees may be nonrefundable to the extent they are not returned to BASIS by the payment processor or to the extent nonrefundability is consistent with the payment processor's standard practices.

BASIS may offer optional add-on modules for property-specific situations, such as post-placed-in-service renovations or method-change support. Add-ons are optional, may be purchased at initial checkout or later when available, and may require their own intake questions, deliverables, and review steps.

Installment payments are not available at launch unless BASIS later displays an installment option at checkout.

The Customer agrees to contact BASIS first to attempt to resolve any billing concern before initiating a chargeback or payment dispute with a card issuer or payment provider.

10. Refunds and Cancellations

The following refund policy applies:

1. Before completed intake: If the Customer cancels before completing intake, including after checkout and payment but before intake is complete, the Customer is eligible for a full refund.
2. Outside service scope: If BASIS determines that the property is outside BASIS's service scope, the Customer is eligible for a full refund.
3. After report delivery: No refunds are available after the report has been delivered.
4. Tax result dissatisfaction: No refund is available because the Customer is dissatisfied with the amount of depreciation, tax benefit, refund impact, CPA decision, tax advisor decision, filing position, or tax outcome.
5. CPA or tax advisor non-use: No refund is available because the Customer's CPA, tax preparer, tax advisor, or other professional advisor chooses not to use the report.
6. Customer-submitted information: No refund is available based on an issue caused by inaccurate, incomplete, inconsistent, outdated, changed, or unauthorized website intake information provided by the Customer or an owner-approved representative.

Refund requests after completed intake but before report delivery may be evaluated by BASIS on a case-by-case basis. This does not create an obligation to issue a refund outside this policy.

11. Deliverables

The base BASIS Residential Cost Segregation Study includes:

• Residential cost segregation report.
• Executive summary.
• Asset classification schedule.
• Full depreciation schedule.
• Methodology section.
• Report support materials or support summary.
• CPA-ready summary or notes.
• Audit support instructions.

The report is prepared only for the specific Customer, property, and facts submitted or confirmed through the website intake workflow. It may not be reused for another property, another customer, another tax position, or any unrelated purpose.

12. Services Not Included

Unless separately offered by BASIS and purchased by the Customer, the base service does not include:

• Tax return preparation.
• Amended tax return preparation.
• Form 3115 preparation.
• Section 481(a) adjustment support.
• CPA coordination.
• Direct CPA delivery or direct CPA sharing by BASIS.
• Tax opinion letters.
• Legal advice.
• Tax advice.
• Tax controversy representation.
• IRS representation.
• State taxing authority representation.
• Penalty defense.
• Court, appeals, or collections work.
• Direct negotiation with the IRS or any taxing authority.
• New reports based on changed facts.
• Commercial property studies.
• Mixed-use property studies.
• Any service not expressly listed as included.

Form 3115 / Section 481(a) support, CPA coordination, expedited service, enhanced audit support, ADU-related review, guest house review, detached structure review, renovation allocation, and similar services may be developed as future add-ons, but are not included in the base service unless expressly offered and purchased.

13. CPA, Tax Preparer, and Tax Advisor Role

BASIS prepares a report intended to support Customer review and, if the Customer chooses, review by the Customer's CPA, tax preparer, or tax advisor. BASIS does not prepare the Customer's tax return and does not determine the Customer's final tax filing position.

The Customer is responsible for deciding whether to use a CPA, tax preparer, or tax advisor. If the Customer chooses not to use one, the Customer remains solely responsible for deciding whether and how to use the report on any tax return, amended return, depreciation schedule, tax planning analysis, or filing position.

BASIS recommends that the Customer consult a CPA, tax preparer, or tax advisor before relying on the report for tax filing, tax planning, or financial decisions.

BASIS does not send the report directly to the Customer's CPA, tax preparer, or tax advisor as part of the base service. The Customer is responsible for forwarding the report or results to the Customer's own CPA, tax preparer, tax advisor, attorney, lender, IRS representative, or other professional advisor if the Customer chooses to do so.

If a CPA, tax preparer, tax advisor, or other professional advisor provides information to the Customer, the Customer remains responsible for entering or confirming that information through the website intake workflow. BASIS may rely on information submitted or confirmed through the website intake workflow.

The Customer may not state or imply that BASIS approved, endorsed, guaranteed, or adopted the Customer's tax return, tax filing position, depreciation position, refund claim, deduction, or other tax treatment.

14. No Tax Advice, Legal Advice, or Guaranteed Result

BASIS does not provide tax return preparation, legal advice, tax advice, tax opinions, or taxpayer-specific filing advice unless separately agreed in writing.

BASIS does not guarantee:

• Tax savings.
• Tax refunds.
• IRS acceptance.
• State taxing authority acceptance.
• Bonus depreciation eligibility.
• Passive loss usability.
• Short-term rental material participation qualification.
• At-risk limitation outcomes.
• Basis limitation outcomes.
• State tax treatment.
• CPA acceptance.
• Tax preparer acceptance.
• Audit outcome.
• Any specific tax result.
• Any particular financial outcome.

Any depreciation estimates, benefit estimates, examples, explanations, or projections are dependent on taxpayer-specific facts, applicable law, tax advisor review, filing position, property facts, intake information, and other factors outside BASIS's control.

15. Free Estimate Disclaimer

BASIS may offer a free estimate tool or preliminary benefit estimate. Any free estimate is preliminary, informational, and based on limited information submitted through the website.

A free estimate is not a cost segregation study, tax opinion, legal opinion, tax return, depreciation schedule, or tax filing position. It is not tax advice or legal advice.

The final report may differ from the free estimate after review of the Customer's website intake information, property facts, basis information, depreciation information, use type, and other relevant information.

BASIS does not guarantee that any estimate will match the final report or produce any specific tax benefit.

16. Revisions and Corrections

BASIS will correct clerical errors, formatting errors, or similar mistakes at no additional charge if the Customer notifies BASIS within 30 days after report delivery.

One reasonable Customer-requested revision is included within 30 days after report delivery.

Revision requests must be reasonable and related to the delivered report. BASIS may decline revision requests that are outside the service scope, inconsistent with the website intake information provided, unsupported, abusive, duplicative, or not reasonably necessary.

At launch, BASIS does not separately charge for revisions based on new or corrected website intake information, changed facts, revised basis, revised land value, revised placed-in-service date, or CPA-requested changes, but BASIS reserves the right to update this policy for future orders.

BASIS has no obligation to provide corrections or revisions requested more than 30 days after delivery.

17. Limited Report-Related Audit Support

The base BASIS Residential Cost Segregation Study includes limited report-related audit support for three years after report delivery.

Included audit support is limited to support related to the delivered report and may include:

• Explanation of the report methodology.
• Explanation of asset classifications used in the report.
• Written responses to reasonable Customer or CPA questions about the delivered report.
• Reasonable report-related support materials related to the delivered report.

Audit support does not include:

• Tax return preparation.
• Amended return preparation.
• Form 3115 preparation.
• Section 481(a) calculations or support unless separately purchased.
• Legal advice.
• Tax advice.
• IRS representation.
• State taxing authority representation.
• Tax controversy representation.
• Penalty defense.
• Court proceedings.
• Appeals.
• Collections work.
• Direct negotiation with the IRS or any taxing authority.
• Live IRS meetings.
• Expert witness testimony.
• New reports based on changed facts.
• New analysis based on information not submitted or confirmed through the website intake workflow.
• Defense of filing positions selected by the Customer or the Customer's CPA, tax preparer, or tax advisor.
• Any service not expressly included in this Section.

Audit support is intended to help explain the delivered report. It is not IRS representation, state taxing authority representation, legal representation, tax controversy representation, penalty defense, or filing position defense. The Customer is responsible for retaining a CPA, enrolled agent, attorney, or other representative if the Customer needs tax controversy, legal, audit defense, filing, or representation services.

18. Data, Systems, Records, and Report Retention

At launch, customer intake is completed through the BASIS website. The launch workflow does not require customer-uploaded documents.

At launch, BASIS does not use AI tools to review customer-submitted intake data for final report conclusions and does not use AI tools to independently verify customer tax records. At launch, BASIS does not allow contractors or third-party reviewers to access customer intake data or reports as part of the base service.

BASIS may use secure internal systems, payment processors, email systems, website tools, customer relationship management tools, and other service providers reasonably necessary to process orders, communicate with customers, prepare reports, provide services, and maintain business records.

BASIS may retain copies of completed reports for up to five years after delivery, or longer if reasonably necessary for legal, compliance, accounting, dispute, audit support, tax, or business record purposes.

BASIS may update its Privacy Policy or this Agreement if document uploads, AI review, contractor access, or additional data workflows are introduced in the future.

19. Intellectual Property and Limited Report License

BASIS owns all rights, title, and interest in and to its templates, report formats, estimate logic, software, calculators, workflows, methodology language, classification framework, review processes, business processes, website content, branding, and other intellectual property.

The Customer does not acquire ownership of BASIS intellectual property by purchasing a report.

After delivery, the Customer receives a limited, non-exclusive, non-transferable license to use the completed report only for the specific property and related tax, accounting, professional-advisor, financing, audit, or recordkeeping purposes.

The Customer may share the delivered report with the Customer's CPA, tax preparer, tax advisor, attorney, IRS representative, lender, or other professional advisor for purposes related to the specific property and the Customer's tax, accounting, financing, or audit needs.

The Customer may not:

• Sell or resell the report.
• Publish the full report publicly.
• Use the report as a template.
• Use the report for another property.
• Copy BASIS's report format.
• Reverse engineer BASIS's methodology, workflows, calculators, classification framework, or report structure.
• Create competing products or services from the report.
• Remove BASIS branding or disclaimers.
• Use BASIS intellectual property except as expressly permitted in this Agreement.

20. Prohibited Uses

The Customer agrees not to use BASIS services, reports, estimates, website tools, or materials:

1. For unlawful, fraudulent, misleading, or abusive purposes.
2. To submit false or misleading information to BASIS, a CPA, a tax preparer, the IRS, a state taxing authority, a lender, or any third party.
3. To claim that BASIS guaranteed, approved, or endorsed the Customer's filing position.
4. To create, train, improve, or support a competing service.
5. To copy, scrape, reverse engineer, or reproduce BASIS materials.
6. To publish confidential or proprietary BASIS materials.
7. To interfere with the website, checkout process, intake process, or service workflow.
8. In any manner outside the limited rights granted by this Agreement.

21. Disclaimers

BASIS provides services using reasonable professional and commercial efforts based on the website intake information submitted or confirmed by the Customer and the scope of services purchased.

Except as expressly stated in this Agreement, BASIS disclaims all warranties to the fullest extent allowed by law, including implied warranties of merchantability, fitness for a particular purpose, non-infringement, accuracy, completeness, tax outcome, IRS acceptance, CPA acceptance, tax preparer acceptance, or suitability for any particular tax strategy.

BASIS does not warrant that the report will result in a deduction, tax benefit, refund, IRS acceptance, state taxing authority acceptance, CPA acceptance, tax preparer acceptance, audit success, or any other specific result.

22. Limitation of Liability

To the fullest extent allowed by law, BASIS's total liability for any claim arising out of or relating to this Agreement, the BASIS Residential Cost Segregation Study, any report, any estimate, any website tool, any refund dispute, any audit support, or any related service is limited to the amount the Customer paid to BASIS for the specific service giving rise to the claim.

To the fullest extent allowed by law, BASIS will not be liable for any indirect, incidental, special, consequential, punitive, exemplary, or similar damages.

To the fullest extent allowed by law, BASIS will not be liable for lost profits, lost revenue, lost tax benefits, lost deductions, disallowed deductions, denied depreciation, denied bonus depreciation, tax penalties, tax interest, IRS adjustments, state tax adjustments, audit costs, CPA fees, tax preparer fees, attorney fees, professional fees, financing losses, investment losses, or any IRS, state taxing authority, CPA, tax preparer, advisor, lender, or third-party decision.

The limitations in this Section apply regardless of the legal theory asserted, including contract, tort, negligence, strict liability, statute, equity, or otherwise.

23. Informal Dispute Resolution

Before filing any lawsuit, chargeback, or other formal dispute, the Customer agrees to first contact BASIS and make a good-faith effort to resolve the dispute informally.

Either party may initiate informal dispute resolution by sending written notice describing the dispute and requested resolution. The parties will have 30 days after notice to attempt to resolve the dispute informally, unless both parties agree to extend that period.

24. Governing Law and Venue

This Agreement is governed by the laws of the State of Texas, without regard to conflict-of-law rules.

If a dispute is not resolved informally, the parties agree that any lawsuit or legal proceeding must be brought in the state or federal courts located in Harris County, Texas, unless small claims court is available and applicable.

Each party consents to personal jurisdiction and venue in those courts. Small claims court remains available where applicable.

25. Class Action Waiver

To the fullest extent allowed by law, any dispute must be brought only on an individual basis.

The Customer may not bring, participate in, or seek relief through any class action, collective action, private attorney general action, representative action, consolidated action, or similar proceeding against BASIS.

The court may not consolidate more than one customer's claims and may not preside over any form of class, collective, representative, or consolidated proceeding.

26. Changes to Services or Agreement

BASIS may update its services, workflow, pricing, add-ons, delivery process, refund policy, data practices, or legal terms from time to time.

The version of this Agreement in effect when the Customer places the order will generally apply to that order, unless a change is required by law, payment processor requirement, platform requirement, or other legal or operational necessity.

BASIS may update this Agreement by posting a revised version on its website or presenting updated terms at checkout.

27. Entire Agreement

This Agreement, together with any terms accepted at checkout, the BASIS Terms of Service, Privacy Policy, Estimate Disclaimer, Report Disclaimer, Refund Policy, and Audit Support Policy, forms the agreement between the Customer and BASIS for the paid service.

If there is a conflict between this Customer Services Agreement and general website terms, this Customer Services Agreement controls for the paid BASIS Residential Cost Segregation Study.

28. Severability

If any provision of this Agreement is found unenforceable, invalid, or unlawful, the remaining provisions will remain in effect. The unenforceable provision will be modified to the minimum extent necessary to make it enforceable, or, if modification is not permitted, severed from the Agreement.

29. Assignment

The Customer may not assign or transfer this Agreement, the order, report rights, or obligations without BASIS's prior written consent.

BASIS may assign this Agreement in connection with a merger, acquisition, sale of assets, reorganization, change in control, or transfer of business operations.

30. Contact Information

Questions about this Agreement may be directed to:

BASIS Cost Segregation, LLC
Doing business as BASIS Cost Segregation
712 Wilcrest Drive #1187
Houston, TX 77042
Email: Support@basiscostseg.com

31. Checkout Acknowledgment