If you had to line-up between property types for the greatest benefit for rent income flow and appreciation value how would you line-up from the best to the least-    SFH/ Multi-family/apartments/Condos/Mobile homes/Vacation homes/ Air BnB-  Thanks

As noted earlier the depreciation recapture isn't typically eligible for instalment sale reporting benefits. 

- refer to the original depreciation schedule but "pause it" so that I pick up depreciaiton as if no years had passed in between rental use (this doesn't sound correct, but it's an opinion I've come across in my research)- start fresh and ignore the previous depreciation schedule, picking the lesser of an adjusted basis (original home purchase value minus land value + improvements) or fair market value minus land valueI have spent several hours looking at IRS publications and searching forums with mixed or no advice.

It is a mathematical calculation that can be adjusted by changing the inputs.I would look at this point for a strong market fundamentally. 

I don't care anymore because I've paid all my commercial loans off and I'm not going back, but adjustable and callable every 5 years is standard, not to expire and need to start over. 

Maybe what doesn't make sense to me is (if all variables are equal) why you wouldn't install solar, get 12 months of financials to show the benefit, and resell it. 

Additional info, I am a business owner, very busy with my business, no time to handle flips or that kind of thing, just looking for solid investment / cash flow, and need tax benefits.  

They do not have the benefit of making money on the loan for 15 years or more.

I know a lot of people have had bad experiences with their Realtors but if you have a good one, their data and experience can really benefit you. 

Forced appreciation is one of the greatest benefits of RE investing and it's completely gone with an HOA.