At what point does cost segregation stop being worth the effort for smaller properties?

I have been seeing more people apply cost segregation to single-family rentals, which wasn’t really the case a few years ago.

What I’m trying to figure out is where the line actually is. At some point, between the cost of the study, the added complexity, and potential recapture later, it feels like the benefit starts to shrink especially on smaller properties.

For those who’ve either done it or reviewed it from a tax side, is there a rough threshold where it just stops making sense?