Made for active guests

Recreation upgrades, funded by cost seg

Active guests stay longer and rebook more.

Bola Akinsanya

Bola Akinsanya · Founder, Unlevered · September 18, 2026

When a study frees up first-year cash, recreation is where a lot of hosts put it. These are the features that turn a nice house into a place people plan a trip around.

  1. 1
    A playset

    A playset

    Opens up the family segment: longer stays, quieter guests.

  2. 2
    A zipline

    A zipline

    The backyard feature kids talk about all year and ask to come back for.

  3. 3
    A pickleball court

    A pickleball court

    The amenity everyone is searching for right now.

  4. 4
    A pool

    A pool

    Doubles the summer rate in a lot of markets. The biggest single draw a listing can carry.

  5. 5
    A home gym

    A home gym

    Long-stay and remote-work guests screen for one.

A note on the tax

A pool, a court, or a permanent play structure is a land improvement: new basis you can depreciate again, often with bonus in year one. Smaller, movable pieces you can usually just expense.

Reinvestment ideas, not tax advice. Loop in your CPA.

The first-year cash comes from the study. If you have not run one yet, that is where this starts: estimate your deductions.

More from Depreciation Diaries: Adventure gear, funded by cost seg · Wellness amenities, funded by cost seg · Backyard upgrades, funded by cost seg · Smart home tech, funded by cost seg · Kitchen upgrades, funded by cost seg · Luxury splurges, funded by cost seg · Sourcing List for Guest Favorite Airbnbs · Top 5 Cost Seg Questions this week · A vacation home before the IPO · Where you invest, and the land under it, changes the math · The $400K threshold · Cost Segregation Exists to Drive Economic Activity (It's Not a Loophole) · Why Unlevered's Data Mapping Engine Unlocks 5–20% More Deductions · What a top-down estimate missed: $120K+ in a gym and a sauna · Managing My Real Estate Investment Made Me $5K/hr · The ugliest house in Sea Ranch.

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