STR Host Depreciation Tracker – MACRS Asset Register (Excel)

Every depreciable asset, accounted for. Full MACRS depreciation tracker for Airbnb and STR hosts — 5/7/15/27.5/39-year recovery schedules, year-1 through year-N. Editable Excel.

You started year 1 with a $450K cabin and $18K in furniture. Year 2 you bought a
new HVAC system ($8,500), a hot tub ($6,200), and replaced the deck ($14,000). Year
3 you bought a heavy SUV. Year 4 you remodeled the kitchen. Now your CPA needs to
know: what depreciation expense flows to Schedule E Line 20 this year, on every
asset, across every recovery period — and what's the prior-accumulated number on
each one?

This is the year-over-year ledger that holds it all.

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WHAT'S INCLUDED
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📋 Master Asset Register (200-asset capacity)
· Asset name, in-service date, cost basis, salvage value
· MACRS class (5/7/15/27.5/39-year)
· §179 election flag
· Bonus depreciation % applied (current and historical)
· Disposition tracking (sold, scrapped, retired)

📋 Year-by-Year Schedule
· Per-asset depreciation by year (Year 1 → Year N)
· Mid-month / mid-quarter / half-year convention auto-applied
· Bonus depreciation overlay — year-1 only
· Accumulated depreciation through current year

📋 Current-Year Summary
· Total depreciation expense this tax year (rolls up to Schedule E Line 20 / Sched C Line 13)
· By MACRS class
· By property
· By Schedule E vs Schedule C destination

📋 Listed Property Worksheet (Form 4562 Part V)
· Vehicles ≥6,000 lb GVWR
· 50% business-use test per year
· Recapture computation if business use drops <50%

📋 Disposition Tab
· Selling or retiring an asset triggers depreciation recapture
· §1245 (5/7/15-year property) ordinary-income recapture
· §1250 (real property) unrecaptured §1250 gain at 25%
· Calculator walks the math

📋 Form 4562 Output
· Print-ready, line-by-line
· Hand to CPA or copy into TurboTax / H&R Block

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WHY MULTI-YEAR HOSTS NEED THIS
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A single-property host in year 1 can get away with the depreciation tab inside
TAX-002 P&L Tracker. By year 3 — multiple properties, multiple improvements,
maybe a §179 vehicle, maybe a cost-seg overlay — the depreciation picture
explodes. Your CPA wants a clean register; otherwise they reconstruct it from
last year's Form 4562 and bill you for the time.

This workbook is that register. Once. Add to it as you acquire assets.
Every year you print Form 4562 in 30 seconds.

The dollars: a $40K depreciation expense across the portfolio × 24% bracket =
$9,600 in tax saved THIS year. Workbook is $47. ROI: 200×.

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WHO THIS IS FOR
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· Multi-property STR operators (3+ properties)
· Hosts entering year 2+ of property ownership
· Hosts who used §179 (TAX-009) or cost segregation (TAX-010) and need the year-over-year ledger
· Anyone whose CPA reconstructs depreciation from scratch every year (it shouldn't take that long)
· Hosts approaching a sale and needing depreciation recapture math

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WHO THIS IS NOT FOR
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· Year-1 single-property hosts (use TAX-002 P&L Tracker — depreciation tab is built in)
· Hosts with one property and no improvements/furniture (default 27.5-year SL is enough)

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HOW IT WORKS
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1. Open the workbook. Pre-loaded with a sample portfolio of 5 properties + 30 assets.
2. Replace sample assets with yours on the Master Register tab.
3. Set MACRS class, in-service date, cost basis, and any §179 / bonus elections.
4. The Year-by-Year Schedule auto-builds for every asset.
5. Each year, open the Current-Year Summary and print Form 4562. Hand to CPA.
6. When you sell or retire an asset, walk the Disposition Tab.

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FILE COMPATIBILITY
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✅ Microsoft Excel 2016+ (Windows and Mac)
✅ Microsoft Excel 365
✅ Google Sheets

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REFUNDS + SUPPORT
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14-day refund, no questions asked. Email hello [!at] thestrledger.com — real humans,
fast replies.

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ABOUT THE STR LEDGER
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Business-grade Excel systems for serious short-term rental hosts.
Full template library at thestrledger.com.

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⚠ Digital product. Not tax advice. Consult your CPA. IRS Pub 946 (How To Depreciate
Property) and Form 4562 instructions are the canonical references. Bonus depreciation
percentages phase down annually — verify against current-year IRS publications.