@Penny230 did you get an answer to this? I have been looking for a list, as well as what % we can claim. What I mean is some things (in our case, since the airbnb is a basement unit in our house) we can only claim a % of, like utilities, insurance, etc. But some things we must be able to claim 100% of, things like bedding and linens for the sole use of the airbnb unit. But I haven't found any concrete answers. Our accountant in the past used the % for all expenses, but it seems like if I buy a set of sheets that will only ever be used for the airbnb bed, I should be able to write off the full cost. Does that make sense?