We live in Coeur d'Alene, ID which is a resort town so we are seeing profit year round. 

Lake Superior Lakefront and Large Group Getaway (dog-friendly) - Herbster (vrbo.com)

Assuming your CPA says it makes sense to do the cost segregation, the big ticket items will be asphalt, sidewalks, flooring, landscaping, site work for drainage and compaction of the area under driveways, appliances, wall coverings like drapes, fences, etc. 

Nothing too out of the ordinary - except in one vacant foreclosure where I found an armor-piercing incendiary rifle round. 

If it's encapsulated (ie under a ton of paint like a popcorn ceiling) you can get away with doing nothing.  

Markets that attract tourists year round.

I remember as a kid Joshua Moore and my brother Jason Schwab got a couple hundred dollar tickets each for picking flowers in Bull Valley (just to give you some context).

With COVID we have been on the high occupancy front as people want to get away.

Can use it as a vacation get-away along with it being a vacation rental that cash flows.

With everything online, you can collect payments via Cozy, setup a tenant support ticketing and telephone support system for 10 bucks a month and use Yelp, Thumbtack, Home Advisor to find pros to fix things that break.