It's great you bring this topic up because advice everywhere on the internet is to simply and indiscriminately add all closing costs to the basis and depreciate over 27.5 years. Like you mentioned, the IRS explicitly states in their Rental Property publication that you cannot include in your basis "charges connected with getting or refinancing a loan". Therefore, Financing Closing Costs should be separated from all other Closing Costs, not added to the basis, and amortized over the life of the loan (typically 30 years).
