No. The permit and plans should be added in with your other construction costs, etc., to arrive at your total cost basis of the ADU.
All your costs prior to listing the property for rent are included in your basis of the property. This would be the total cost that would be depreciated over the recovery period of 27.5 years.
The one exception is interest expense. If you have a construction loan or mortgage secured by the property, you may report the interest paid on that loan as Investment Interest Expense on Schedule A (Itemized Deductions).
The ADU will be entered as a physically separate rental unit with it's own land value, structure value, and other expenses that are completely separate from the main unit.
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