I don't know the cost of your fridge, but my CPA would simply expense it.The funny story is a rehabbed a house, bought appliances in a refrigerator, hot water tank and depreciated the entire rehab over 27.5 years.  

I thought I'd squirrel some money away in case of a big ticket item like water heater, roof, etc. 

Even if you buy it at appraised value EVERY single investor that buys at market value is under water day one if they have to sell.. transaction costs will eat into the market value..

Run your company the way you like, but when a company moves away from their founding principles and starts to alienate their core; they usually have some rough waters ahead. 

My go-to site is Ingram's Water and Air Equipment. 

I also challenge the neighborhood when they test the waters to see if they can loiter on our properties.

Landlord Response:  No it's not foundational and neither are the floors your tenants walk on.County says you need to plant new grass in the water retention area on the property with new grass. 

Once winter hits I'm assuming the water activities die down quite a bit. 

There's  plenty of parking however when my relator reached out to concord zoning they said it isn't able to be turned into a duplex " which to me means one address instead of two and I cant have separate water and electricity to the units".

As Jay mentioned, massive power requirement that will not get cheaper in time, and along with large water requirements for cooling the rack systems, so targeting locations that provides these necessities is key.