They use a proprietary design where all of the parts slide together like a puzzle.

For example, if the deal is really weak you'll have to delete tiers and slide up the splits to deliver an attractive return.Your experience and investor relationships will also drive your decision on the structure.

I use a HarborFreight sliding miter saw. 

If your lease has a $25 late fee for each subsequent day that the rent is late, then the tenant is motivated to pay sooner.

@Stuart Birdsong - I haven't done a title search yet to verify if there is a lien or not, but the township office didn't say anything about there having filed one when I went down to pull the details of the code violations and subsequent penalties. 

I do not want to let these slide by as I am looking at a handsome profit on each one.Any help or advice is welcomed and appreciated.

More broadly, am I allowed to apply this carry over deduction in any subsequent year in which I am eligible?

My inclination is neither should be included in my assessment of CR and they should be included in COC as they would reduce year 1 COC but not subsequent years COC.  

We had one break when my husband in his wisdom decided to try to slide it in himself with three people standing there to help. 

Meaning that if we let one tenant slide on their rent then we have to let them all because  it can be construed as discrimination.