In 2023 it will drop to 80% which means that in a cost segregation study, 80% of all items that qualify for depreciation in 5, 7 and 15 years can be depreciated in the first year (just like the 100% Bonus did) and the next 20% can be accelerated to the appropriate category: 5, 7 or 15 years.

One example is could the cash flow be accelerated with strategies like renting by the room to potentially bring in more.

Thanks to the Cost Segregation Study, the property investors accelerated the depreciation that the first year depreciation was approximately $3.1 million.The use of the accelerated depreciation strategy helps real estate investors to reduce the tax liability immediately which therefore increases their bottom line due to the offsetting of income.

You could elect accelerated depreciation. 

It's cheap to get into, gives you three units as rentals and one to live in, pays for itself, gives you three renters to accelerate learning how to Landlord, reduces the risk of 100% vacancy, etc.1.

The bank also will not just accelerate the loan as long as payment is being made.

It then becomes muscle memory which will accelerate the time to take to analyze the deals. 

Secondly, they could utilize an acceleration clause (demand the entire amount be repaid right now) as the loan was intended to be use against a primary residence only.  

Accelerated funding for hard money.

Bank accelerated the note and the investor is stuck.