@Ryan Daniel  I will preface this with the fact that I have a legal background, specifically with estate planning and asset protection in relation to real estate investments.

Specifically, where are the opportunities and how do you spot them? 

In US tax law, the depreciable lifespan of an asset is defined by its MACRS classification which stands for “Modified Accelerated Cost Recovery System.”Under MACRS, depreciable assets are assigned to different classes, with each class having a specific recovery period.

They are a new international lender in Costa Rica offering 30 year, fixed rate mortgage loans specifically for American investors.

To really give you good feedback on this, we’d need to know more about your goals and your current financial situation.

So far this is looking like a great option for my situation but I've never done one before.

Keep learning, stay focused, and don't hesitate to reach out if you have more questions or need further guidance.Good luck on your real estate investing journey If you have any more questions or need specific advice, feel free to ask.

This is not specific tax advice.  

The forums are often more for questions and help in situations or deals. 

What I don't control is the market price.The specific business situation where this may be useful is on absorption of a new apartment complex units, but then they have a metric for that, absorption.