I have to say we have less and less Fs each year and this year we actually shrunk 20% in door count but revenue is the same.

. :-) Now prefab slabs typically start at ~$300 for 8’ (not counting discounted for some reason which is less).  

You're mixing up ROI and ROE and it's the ROE that counts (David Greene has explained that well in several podcast episodes)!.

Next up, bedroom count.

This pre-2023(I am not counting 2023 REI in this as it's too early).

I imagine there are a lot of 3/2 that probably sleep 8-10 and if you can offer a slightly larger bed count and a cool game room/theme room you can differentiate yourself a bit from your competition and get some extra revenue through slightly higher rate (extra person fees, etc) as well as an overall higher occupancy. 

So all you'd end up with just amortization and tax benefits.I disagree with everything in this paragraph.1) I have made four real estate investments this year, all of them cashflowing and I have two more I am about to get into that project immediate cashflow.2) I never count on the market to deliver appreciation. 

I'm hoping things change as they are slowly progressing for ADU's, but for the next move it appears I won't be able to count on the ADU income for DSCR. 

I would list every single item your counting as capex, their useful remaining life and their cost that day.

When licensee counts go down, average commission rates go up.