Suspended passive losses will retain their characteristics of passive losses. 

You would have to keep it for 10 years to equal the losses of selling it today.

If the business shows a loss, the deduction isn’t available.

Quote from @Dan Ikon: An investor considers acquiring a short-term real estate to offset his investment income by depreciation loss.

You want to figure out if you can utilize the property's losses.

@Melissa WilsonHi Melissa,A 5-year AMR can definitely help reduce losses while holding out for a better market—essentially giving you breathing room without having to sell at a loss.

We have deferred losses under the 150k rule. 

Or will you be subject to the passive loss limits? 

Can Florida landlords make a claim on full security deposit because tenant's actions (specifically unauthorized cat and its pee) caused loss of rent and termination of rental agreement with new renters?

If you won't benefit from the rental losses given your current situation, doing a cost segregation study to accelerate the depreciation will not help.It will just increase the amount of passive losses being carried forward.