Sched E landlord, where to best deduct business expenses: education etc?

[Curt Smith]

Hi Folks,  Last few years I just added up my general business expenses: education, technology, subscriptoins etc, divided by my number of Sched E houses and added an expense called General business expense onto EACH house.

I never liked that tactic.  In a better world I'd pull all my rentals out to a partnership return and just a K-1 onto my 1040, but I'm not there yet.

What is a better tactic than an expense put onto each house for the business?