I am aware that A report from E&Y isn't an authoritative source. In your earlier reply you said deprecation was 39 1/2 years, and that is incorrect. residential rental ( which is the subject matter being discussed) deprecation is 27 1/2 years. The advice given was for members of Airbnb, and their advice to most members was correct. I realize there are always exceptions, but as stated earlier the topic of this discussion is on deprecation of a client renting his home as a member of Airbnb, and that is 27/1/2 years