I'm curious what other attributes make for a good cost segregation (from the perspective of a high bonus depreciation). 

We attribute this due to slow market and interest rates.

I attribute my loss to date to the large amount of repairs the building has so far needed.

So the buy box has drastically changed and we will not be dealing with asbestos, lead based paint, ungrounded electric, aluminum wiring, oil heat, steam heat, old windows, little or no insulation, and other such old building attributes. 

Also only the costs allocable to the rental unit will be eligible to be depreciated/deducted (Is all of the 70k attributable to the rental unit?). 

Spot on @Don KonipolYour only missing the key attributes to a deal maker; we never look at a property and ask IF it works, we look at every potential and ask HOW does it work. 

You get 3 very unique attributes when do what we coin "Path Of Progress" Investing: Forced Appreciation, Market Certainty via review of the development plan (cities not just individual builders) and my "Happy Place" 0-capex. 

Good day all,I've owned karate schools for 27 years and the thing I'd attribute my success to is (well, God first) mentors.    

In the example you were using, there would be a $100,000 that was attributed to the building itself as 27 and a half years if it’s residential, 39 years if it’s commercial, and in this case commercial means like an office building or a strip mall or something like that.

Last year and the year before the condo and multi-family rents came down a little and I attributed that to added supply, but now I’m starting to see it in single family homes.