since they're related to a for profit activity you can deduct them on schedule E. how you allocate them is up to you. evenly, based on revenue or any other logical way. the problem with putting them on schedule C is one, this is misreporting , second, continuous schedule C losses could result in you being audited.
the only item that should be specifically allocated is the security cameras. bonus deprecition as you know would allow full deprecition in the year put into service. should you sell a property and have them on schedule C. your going to create a headache for yourself.
as to real estate pro, they still report on schedule E not schedule C. do you really want to pay self -employment tax (schedule C reporting)?
to claim to be a real estate pro
(i)more than one-half of the personal services performed in trades or businesses by the taxpayer during such taxable year are performed in real property trades or businesses in which the taxpayer materially participates, and
(ii)such taxpayer performs more than 750 hours of services during the taxable year in real property trades or businesses in which the taxpayer materially participates.
In the case of a joint return, the requirements of the preceding sentence are satisfied if and only if either spouse separately satisfies such requirements. For purposes of the preceding sentence, activities in which a spouse materially participates shall be determined under subsection (h).
