I love this question.

Basically, the money used in this type of financing comes from "Wall Street".

As far as benefit to the seller goes, @Matthew Paul I think you are probably right on the money and regardless of whether they would have preferred to stay in this house rather than move, it is likely providing them some excellent cash flow; and I'd be hard-pressed to come up with a deal that serves both parties better than the current situation. 

In that case, using the cost segregation study this year might not be necessary because the extra depreciation would just increase your loss, which you might not be able to fully use right now.However, you have two options:Use the Cost Segregation Now: This would increase your loss this year, and you could carry forward the unused loss to offset future rental income.

I am completing my due diligence on a possible motel purchase in the Lake George/Lake Luzerne area. 

Building my buyers list for $10k "condemned/burn out" VALUE ADD Homes in Southwestern Michigan (5 minutes to Lake Michigan/90 minutes to Chicago).

I live and work in the Atlanta, GA area.

Anybody has the historic yearly appreciation data on storefront retail spaces in mixed-use (with hundreds of residential spaces above) commercial real estate? 

I've had a BiggerPockets account for a little while but wasn't active at all in the past.

@Ian Bollinger I'm in Lakewood Ranch.