This is one of those permanently moored houseboats built on a barge, which is being used as a year round residential rental property.    A random stock photo of something similar is attached.

It floats and can (technically) be towed somewhere, although it never has been.  

Is depreciation life 27.5 (residential rental) or 10 year (commercial boat)?

Do I use bonus depreciation and 179 rules for boats or the rules for real property?