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Rate 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium

335 Scandia Rd

335 Scandia Rd

Big Bear Lake, CA 92315

$699,000

3 bd · 2 ba · Listed 19d ago

View on Realtor.com →
Low confidenceNegative cash flow

Year built

1977

Sqft

—

Lot sqft

13,875

HOA / mo

None

Furnished

Yes

List date

2026-09-10T23:32:46.000000Z

Revenue

Annual revenue

$31,550

ADR

$341

Occupancy

25%

Cleaning fees (12 mo)

$6,108

Confidence

Low (30.61), 50 comps

Comp revenue range (p25 / median / p75)

$10,436$26,943$38,408
  • A-Frame in Moonridge, Big Bear Lake - A/C, Hot Tub

    House · 3 bd · 3 ba · sleeps 7 · 98 ft

    Revenue $14,682ADR $281Occ ≈ 14%4.8★ (12)

    AirbnbVrbo

  • NAMU CABIN • Modern Chic Design • Spa & Gameroom

    House · 3 bd · 2 ba · sleeps 8 · 102 ft

    Revenue $38,249ADR $354Occ ≈ 30%5★ (100)

    AirbnbVrbo

  • House Paramount Paradise Close to everything EV Ch

    House · 3 bd · 2 ba · sleeps 9 · 131 ft

    Revenue $5,992ADR $223Occ ≈ 7%5★ (3)

    AirbnbVrbo

  • Paramount Escape-Close to everything+ Universal EV

    House · 3 bd · 2 ba · sleeps 9 · 180 ft

    Revenue $8,337ADR $220Occ ≈ 10%4.7★ (6)

    AirbnbVrboBooking

  • Cozy Farmhouse Cabin Close to Resorts

    House · 3 bd · 3 ba · sleeps 10 · 203 ft

    Revenue $39,196ADR $388Occ ≈ 28%5★ (279)

    Airbnb

  • Grand Bearadise Hot Tub Theater Sleeps 12

    Cabin · 3 bd · 3 ba · sleeps 12 · 226 ft

    Revenue $8,454ADR $459Occ ≈ 5%4.5★ (2)

    AirbnbVrboBooking

  • Log home with spaShuffleboardGamesBBQBy slopes

    Cabin · 3 bd · 2 ba · sleeps 8 · 236 ft

    Revenue $50,317ADR $418Occ ≈ 33%4.8★ (45)

    AirbnbVrboBooking

  • Namu Cabin

    Vacation home · 3 bd · 2 ba · sleeps 7 · 249 ft

    Revenue $37,595ADR $338Occ ≈ 30%—

    Booking

  • Cute! Cozy! Hot Tub! Close to Lake & Slopes! RV8

    Cabin · 3 bd · 2 ba · sleeps 7 · 262 ft

    Revenue $8,591ADR $401Occ ≈ 6%4.5★ (73)

    AirbnbVrboBooking

  • Cozy Pines-Mountain Retreat | Hot Tub, Fenced Yard

    House · 3 bd · 2 ba · sleeps 8 · 269 ft

    Revenue $29,859ADR $441Occ ≈ 19%5★ (55)

    AirbnbVrbo

Show all 50 comps
  • Rustic Retreat Big Bear~Central Fox Farm Chalet~

    Vacation home · 3 bd · 3 ba · sleeps 9 · 312 ft

    Revenue $38,965ADR $1,129Occ ≈ 9%—

    Booking

  • Rustic Retreat at Big Bear - Spacious Retreat

    Cabin · 3 bd · 3 ba · sleeps 9 · 322 ft

    Revenue $15,396ADR $472Occ ≈ 9%4.4★ (10)

    AirbnbVrboBooking

  • Rancho Pines I Juniper, Skiing + Lake + Hot Tub

    Cabin · 3 bd · 1.5 ba · sleeps 6 · 354 ft

    Revenue $56,900ADR $261Occ ≈ 60%5★ (437)

    Airbnb

  • Chalet Ski Haven | Spa, Fire Pit, Pets, Crib, BBQ

    House · 3 bd · 2.5 ba · sleeps 8 · 381 ft

    Revenue $28,390ADR $403Occ ≈ 19%4.5★ (17)

    Airbnb

  • Getaway to Woodsy Glam, Hot Tub, Firepit Deck

    Cabin · 3 bd · 3 ba · sleeps 9 · 413 ft

    Revenue $25,747ADR $370Occ ≈ 19%5★ (97)

    AirbnbVrbo

  • Mellow Mountain Views ~ Hot Tub, Bball & Firepit

    House · 3 bd · 2 ba · sleeps 6 · 423 ft

    Revenue $48,330ADR $265Occ ≈ 50%5★ (50)

    AirbnbVrbo

  • Stylish 3-Bedroom Retreat in Big Bear

    House · 3 bd · 2 ba · sleeps 9 · 456 ft

    Revenue $17,478ADR $421Occ ≈ 11%4.6★ (33)

    AirbnbVrbo

  • Paramount Paradise

    Vacation home · 3 bd · 2 ba · sleeps 9 · 456 ft

    Revenue $28,138ADR $327Occ ≈ 24%4.1★ (35)

    Booking

  • Caramel Cabin: Propane Grill! Central Location!

    House · 3 bd · 2 ba · sleeps 6 · 489 ft

    Revenue $7,071ADR $152Occ ≈ 13%4.7★ (102)

    Airbnb

  • The Mountain Treehouse

    Vacation home · 3 bd · 2 ba · sleeps 6 · 495 ft

    Revenue $13,409ADR $414Occ ≈ 9%—

    Booking

  • Cozy Cabin Minutes Away from Slopes/Lake/Downtown

    Cabin · 3 bd · 2 ba · sleeps 7 · 0.1 mi

    Revenue $14,805ADR $340Occ ≈ 12%5★ (62)

    AirbnbVrbo

  • Cozy cabin + Game Loft! Close to slopes & stores.

    Cabin · 3 bd · 2 ba · sleeps 7 · 0.1 mi

    Revenue $37,920ADR $310Occ ≈ 34%5★ (206)

    AirbnbVrbo

  • Hot Tub + Foosball & Air Hockey • Big Bear

    Cabin · 3 bd · 2 ba · sleeps 9 · 0.1 mi

    Revenue $10,113ADR $323Occ ≈ 9%4.8★ (4)

    AirbnbVrboBooking

  • Summit Cabin-Cent A/C,hot tub/game room/pool table

    House · 3 bd · 2 ba · sleeps 6 · 0.1 mi

    Revenue $22,449ADR $530Occ ≈ 12%4.9★ (75)

    AirbnbVrboBooking

  • Tioga Hideaway:PetFriendly!Spa!Firepit!Fenced!AC!

    House · 3 bd · 2 ba · sleeps 7 · 0.1 mi

    Revenue $37,267ADR $293Occ ≈ 35%4.8★ (62)

    AirbnbVrbo

  • A pice of heaven Cabin

    House · 3 bd · 2.5 ba · sleeps 7 · 0.1 mi

    Revenue $1,632ADR $816Occ ≈ 1%—

    AirbnbVrbo

  • Big Bear Cabin • Hot Tub + Firepit • Near Slopes

    Cabin · 3 bd · 2 ba · sleeps 9 · 0.1 mi

    Revenue $6,969ADR $350Occ ≈ 5%—

    Airbnb

  • Cozy Bear Lodge. 4 minute drive to skiing/biking!

    Cabin · 3 bd · 3 ba · sleeps 9 · 0.1 mi

    Revenue $1,283ADR $221Occ ≈ 2%5★ (6)

    Airbnb

  • Mountain Escape

    House · 3 bd · 2 ba · sleeps 7 · 0.1 mi

    Revenue $28,881ADR $309Occ ≈ 26%4.7★ (73)

    AirbnbVrbo

  • Fabulous, Fun Big Bear Log Home has King Suite, Game Room, Hot Tub and Fire-Pit!

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.1 mi

    Revenue $13,925ADR $366Occ ≈ 10%—

    Vrbo

  • Fabulous, Fun Big Bear Log Home has King Suite, Game Room, Hot Tub and Fire-Pit!

    Cabin · 3 bd · 2 ba · sleeps 8 · 0.1 mi

    Revenue $8,115ADR $294Occ ≈ 8%4.5★ (2)

    Vrbo

  • Pet-friendly retreat with game room, spa, and firepit, near village + resorts

    House · 3 bd · 2 ba · sleeps 10 · 0.1 mi

    Revenue $11,403ADR $349Occ ≈ 9%—

    Vrbo

  • Pet-friendly retreat with game room, spa, and firepit, near village + resorts

    House · 3 bd · 2 ba · sleeps 10 · 0.1 mi

    Revenue $4,071ADR $370Occ ≈ 3%4.1★ (16)

    Vrbo

  • Log Cabin, Hot Tub, Foosball, Fenced Yard

    Cabin · 3 bd · 2 ba · sleeps 10 · 0.1 mi

    Revenue $32,973ADR $505Occ ≈ 18%4.5★ (17)

    AirbnbVrboBooking

  • HOT TUB! Pool Table! Close to Snow Summit!

    House · 3 bd · 3 ba · sleeps 9 · 0.1 mi

    Revenue $45,206ADR $317Occ ≈ 39%4.7★ (139)

    AirbnbVrbo

  • Grizzly Gambrel - A Modern Mountain Getaway!

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.1 mi

    Revenue $56,108ADR $327Occ ≈ 47%5★ (225)

    Airbnb

  • Caramel Cabin: Outdoor Hot Tub! Fenced Backyard!

    House · 3 bd · 2 ba · sleeps 6 · 0.1 mi

    Revenue $1,536ADR $168Occ ≈ 3%3.8★ (4)

    AirbnbVrbo

  • Balboa at Big Bear #404

    Vacation home · 3 bd · 2 ba · sleeps 8 · 0.1 mi

    Revenue $57,277ADR $448Occ ≈ 35%—

    Booking

  • Hike, Ski, Fish: Big Bear Lake Lodge w/ Deck

    Cabin · 3 bd · 2 ba · sleeps 10 · 0.1 mi

    Revenue $19,625ADR $505Occ ≈ 11%4.9★ (76)

    AirbnbVrboBooking

  • Near Lake and Ski Slopes with a game room.

    House · 3 bd · 2.5 ba · sleeps 10 · 0.1 mi

    Revenue $19,636ADR $426Occ ≈ 13%4.9★ (54)

    AirbnbVrbo

  • Fox Farm Little Cubs*Foosball*Hot Tub*Central Home

    Cabin · 3 bd · 2 ba · sleeps 7 · 0.1 mi

    Revenue $23,785ADR $353Occ ≈ 18%4.5★ (40)

    AirbnbVrboBooking

  • Relaxing 3BR Escape | Hot Tub + Pet Friendly! BBQ!

    House · 3 bd · 2 ba · sleeps 8 · 0.1 mi

    Revenue $41,681ADR $250Occ ≈ 46%4.8★ (107)

    AirbnbVrbo

  • Luxe Ski Getaway | Spa, Fire Pit, Pets, Crib, BBQ

    House · 3 bd · 2.5 ba · sleeps 8 · 0.1 mi

    Revenue $3,864ADR $740Occ ≈ 1%4.8★ (136)

    AirbnbVrbo

  • Little cubs cabin #1986

    Vacation home · 3 bd · 2 ba · sleeps 7 · 0.1 mi

    Revenue $28,504ADR $475Occ ≈ 16%—

    Booking

  • Bond Chateau: WiFi!Foosball! Hot Tub! Grill!

    House · 3 bd · 2 ba · sleeps 9 · 0.1 mi

    Revenue $38,461ADR $301Occ ≈ 35%4.7★ (122)

    AirbnbVrbo

  • Living The Dream Big Bear- Hot Tub- Games

    Cabin · 3 bd · 2 ba · sleeps 12 · 0.1 mi

    Revenue $52,808ADR $611Occ ≈ 24%4★ (21)

    AirbnbVrboBooking

  • Retreat To Fox Farm Central Log Cabin Chalet at BB

    Cabin · 3 bd · 2 ba · sleeps 6 · 0.1 mi

    Revenue $31,776ADR $428Occ ≈ 20%4.8★ (79)

    AirbnbVrboBooking

  • Living the dream #1807

    Vacation home · 3 bd · 2 ba · sleeps 12 · 0.1 mi

    Revenue $82,035ADR $872Occ ≈ 26%5★ (1)

    Booking

  • Enchanted Log Grove, Hot Tub, EV, Pool Table

    Cabin · 3 bd · 2 ba · sleeps 7 · 0.1 mi

    Revenue $60,415ADR $299Occ ≈ 55%4.9★ (144)

    AirbnbVrbo

  • Retreat to fox farm #1662

    Vacation home · 3 bd · 2 ba · sleeps 6 · 0.2 mi

    Revenue $37,686ADR $578Occ ≈ 18%—

    Booking

Revenue and nightly rate (ADR) are trailing-12-month figures per listing. Occupancy is estimated as revenue ÷ ADR ÷ 365 and can read high when revenue includes cleaning fees.

Cash flow calculator

Financing
Term

Rate 7.78% = 7.03% Freddie Mac 30-yr avg (Sep 24) + 0.75% investor premium

Est. revenue

$31,550

NOI

$7,262

Cash flow /mo

-$3,161

Cash needed

$202,710

Cash-on-cash

-18.7%

ROE (yr 1)

-6.1%

Cap rate

1.0%

DSCR

0.16

Year-1 write-off

$177,940

Year-1 tax shield @ 32%

$56,941

Year-1 return on equity

  • Cash flow (annual)-$37,938
  • Principal paydown$4,574
  • Appreciation at%$20,970
ROE-6.1%
ROE incl. year-1 tax savings (32% bracket, STR loophole)22.0%
Opex, cash-needed & tax-savings breakdown

Annual operating expenses

  • Management (20% of revenue)$6,310
  • Platform fees (3% of revenue)$947
  • Maintenance / capex (5% of revenue)$1,578
  • Utilities & supplies$4,200
  • HOA$0
  • Property tax$8,738
  • Insurance (STR-rated)$3,565

Cash needed to close

  • Down payment (25%)$174,750
  • Closing costs (4.0%)$27,960
  • Furnishing (conveyed with the sale)$0

Tax savings if the STR loophole applies

  • Tax shield @ 32%$56,941

Property tax, insurance rate and the land/building split come from this listing's county tax record; other assumptions match the daily feed (see tasks/plan.md).

The write-off comes from the cost segregation estimate below. Not tax advice.

Cost segregation estimate

An estimate from the listing: every part of the home is priced from national construction costs, less wear for age, and the price (less land) is spread over the parts in proportion. The headline is what a typical cost seg study would claim for this property. The answers below are optional refinements.

Depreciable basis

$591,000

Short-life (5/15-yr)

$177,000 · 30%

Year-1 deduction

$178,000

Year-1 tax shield @ 32%

$57,000

Land 16% (county tax record, assessed value split) · building $414,000 over 39 years

Based on: ~1,900 sq ft (from beds), built 1977, 3 bd / 2 ba, furnished, listing features (hot tub, deck, fence, fireplace, appliance list).

IRS-guide safe-harbor floor: $105,000 in year 1 (17% short-life, $34,000 tax shield), the conservative amount following the IRS audit guide's residential classification table.

5-year property$89,800
  • Kitchen cabinetsdefault

    $10,000 new × 40% good × 3.70 allocation

    $14,700
  • Kitchen countertopsdefault

    $8,200 new × 40% good × 3.70 allocation

    $12,100
  • Decorative trimdefault

    $3,300 new × 40% good × 3.70 allocation

    $4,900
  • Mirrorsdefault

    $300 new × 40% good × 3.70 allocation

    $400
  • Shelvingdefault

    $1,200 new × 40% good × 3.70 allocation

    $1,800
  • Window coverings (19)default

    $4,800 new × 40% good × 3.70 allocation

    $7,000
  • Carpet, vinyl & laminate (40% of floors)default

    $4,900 new × 40% good × 3.70 allocation

    $7,200
  • Kitchen & laundry equipment plumbingdefault

    $7,800 new × 40% good × 3.70 allocation

    $11,500
  • Kitchen, laundry & data equipment electricaldefault

    $4,700 new × 40% good × 3.70 allocation

    $6,900
  • Appliances (dishwasher, disposal)listing

    $1,400 new × 40% good × 3.70 allocation

    $2,100
  • Hot tub (freestanding)listing

    $9,000 new × 40% good × 3.70 allocation

    $13,300
  • Furniture conveyed with the sale (used)listing

    $19,500 new × 40% good · out of the price

    $7,800
15-year land improvements$86,800
  • Paving: driveway & walks (paved)default

    $9,000 new × 50% good × 3.70 allocation

    $16,700
  • Landscaping (typical)default

    $8,700 new × 50% good × 3.70 allocation

    $16,100
  • Patiosdefault

    $1,900 new × 50% good × 3.70 allocation

    $3,500
  • Decks & porches (attached)listing

    $21,400 new × 50% good × 3.70 allocation

    $39,500
  • Fencinglisting

    $6,000 new × 50% good × 3.70 allocation

    $11,100
Building, 39-year$414,400
  • Structure: foundation, framing, walls, windows, doors, roof, interior finishesdefault

    $206,100 new × 40% good × 3.70 allocation

    $304,800
  • Building plumbing & fixturesdefault

    $21,400 new × 40% good × 3.70 allocation

    $31,600
  • Building electrical & lightingdefault

    $21,400 new × 40% good × 3.70 allocation

    $31,600
  • HVACdefault

    $21,400 new × 40% good × 3.70 allocation

    $31,700
  • Hardwood & tile floorsdefault

    $7,300 new × 40% good × 3.70 allocation

    $10,800
  • Fireplacelisting

    $2,600 new × 40% good × 3.70 allocation

    $3,900

About the property

Depreciation schedule: typical cost seg study

Year5-yr15-yrBuildingTotal
1$89,800$86,800$1,300$177,900
2$0$0$10,600$10,600
3$0$0$10,600$10,600
4$0$0$10,600$10,600
5$0$0$10,600$10,600
6+$0$0$370,600$370,600
Total$89,800$86,800$414,400$591,000

The building's share of the price ($583,000) is 3.7x our depreciated replacement cost of the home ($158,000). The IRS guide treats a gap this size as a reason to review the land share: if land is worth more than the county ratio says, the basis and the write-off are smaller.

Model-based estimate, not an engineered cost segregation study. The IRS doesn’t approve studies; get a professional study before filing. Using these losses against W-2 income needs the short-term rental exception (average stay ≤7 days + material participation). The 39-year building life applies because stays average under 30 days, a separate test (27.5 years for a long-term rental). Federal only: California and Georgia disallow bonus depreciation, Ohio adds back 5/6 of it, and Tennessee has no personal income tax. Not tax advice.

Market note

Big Bear Lake (city) and unincorporated county areas both allow permitted short-term rentals, and we found no numeric permit cap in either. Permits/licenses generally do NOT transfer on sale — a buyer must apply for their own, so confirm permit status with the city or San Bernardino County before closing. City: vacation rental license, up to 3 per owner. County: 1 permit per parcel under 2 acres, 2 max per owner. Lodging tax ~13% in the city, ~7% county. Rules change; verify before you buy.