Hotels and motels enjoy success that is similar to that of apartment buildings with their abundance of finish material and lot improvements. Hotels of sufficient size may even qualify for the sampling or modeling approach that is typically found in large retail or food chains and provides the owner with an even greater efficiency in benefit vs. cost.

A breakdown by percentage for a hotel/motel with a capitalized cost basis of $3,000,000 after a segregation analysis is completed may look like the following: