If you build an ADU  and you want to rent it, the guide mentions that you can only do it if it’s a single family dwelling .

I own a single-family home built in 1950 here that I rent out.

The typical clients that seek out cost segregation studies include:Real estate companies that buy and sell multiple properties each year.Individuals with a portfolio containing investment properties including apartment buildings, multi-family homes and even single residences.Franchise owners with properties that are similar to one another such as assisted living facilities, storage facilities and golf courses.Business owners of hotels, food facilities, shopping centers, restaurants or manufacturing plants.It depends on the type of property, but generally 15-45% of the building’s costs can be classified into assets with a shorter life.

There is risk with every single strategy--- but there are also people who figure out how to make it work really well.

Depending on market, I would plan to invest 100k in a single family home, find a good property manager, realtor, attorney in compelling market and just start. 

Quote from @Lorraine Hadden: My business partner and I made an offer on an out-of-state (OOS) single family property in October 2024.

What are the pros and cons of a Single Family Homes vs a Townhouse for rentals. 

I also recommend starting small with a duplex or single-family home to learn the ropes before scaling up

I’m a 50-year-old single woman renting my home and caring for my 2 elderly parents.

It's also not necessary for a single rental property.