It is depreciated items you can lower your taxable income by. Providing cable, wifi, amenities are also items that you can charge off against your income recieved from the rental unit if it's an entire place rental and in some cases a shared unit. I just finshed ordering all my final big item furiture peices for my Cottage last week. Ouch! Today I ordered all the silly misc. things I had not bought yet. I had gotten all the kitchen, bath and bedroom basics and extras already gradually over the past year, so I was covered there. It was another $2,000+ for sewing kits, fire extinishers, water bottles, basic kitchen essentials like oils, spices, coffee and filters, teas and so much more, first aid kits, tampons and pads, supplies like toilet paper, paper towels, body and hair washes, dish washing and laundry soaps etc., guest books, guide books for the area, etc. etc. etc. the list never seemed to end. Although the items themselves were not all that expensive, adding them all to one purchase was. It's the small little things that end up costing a fortune. You need to document every item to write them off as an expense against the income earned, so make sure you do this. I use Quickbooks Pro for this and my accountant is a happy man and charges me less for being so organized.