Here's a link to the IRS website noting specific items that are included in the cost segregation study report on page 24.

Hi @Amy Davidson,To me seems like a specialty item for those building a custom home, with a builder who excels with using that material.

They also have a $1 million insurance policy that has paid me out for damaged items in the past.

Generally, you need tie back a business use for your item in question. 

While these fees are higher than purchasing another rental property, it's a tradeoff to investing in a passive real estate investment and not having to put more money into capital calls if there were big ticket items needing repairs in a rental.Conner JacksonTangible Wealth Solutions

I've budgeted in $20k for startup costs of furnishing and other misc items.

Here are a couple items I can add:- I try to schedule lease signing at their current residence, not the new property.

I’m having some big tickets items expenses popping up, replacing at my rentals.

Shoot me the link and I’ll give you feedback on specific items that pop-up.Cheers, Tom

I am seeing conflicting opinions from accountants and other tax professionals online as to whether this less than 7 day rule should be on schedule c or e, and which flow chart items come first in the analysis or second.