Research Library
STR Investor Resources
Primary source documents, IRS publications, regulatory references, and educational materials for short-term rental investors researching DSCR financing, cost segregation, and related topics.
These resources are provided for educational and research purposes. Links to external sites are provided as a convenience; STR Advisors does not control or endorse the content of external sites. Nothing in this resource library constitutes tax, legal, or financial advice. Consult qualified professionals for guidance specific to your situation.
Bonus Depreciation (§168(k))
Cost Segregation Authority
DSCR Lending Reference
LLC & Entity Reference
STR Advisors Educational Pages
MACRS Quick Reference
Common MACRS Lives:
Residential rental: 27.5 years
Commercial real: 39 years
Land improvements: 15 years
Personal property (STR): 5 or 7 years
Classification requires engineering analysis.
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