Whether it is on schedule C or E has nothing to do with deprecation. Class life of all residential rentals is 27 1/2 years. Airbnb has very strict rules to join, and this posting is about Airbnb, and not motels, as Airbnb do not allow hotels, and motels to join. Therefore according to instructions to their members (prepared by  Ernst & Young LLP) most members will use schedule E to report rental income, as they usually only rent their home with no services.