I typically will book tax entries as an accrual so that they don't affect the operational accounting.My reports do not tie exactly to my tax return as there are temporary and permanent differences between tax books and accounting books.

Just a case in point, the tiny apartment I live in (800 square feet) the mortgage payment is about 4000 per month, and the typical rent for such a place would probably be somewhere between 1500 to 2000 per month.

The 1031 is only into like-kind investment real estate and typically is only 1-3 properties and therefore only 1- 3 markets.

Originally posted by @Kelly Watkins:Residential developers in Wichita pass the cost of the neighborhood utilities (sewers, streets etc..) onto the buyer.

In fact, a couple of recent studies have shown that working with a broker typically saves about $10,000 on a residential mortgage.

Sub to deals are risky for the buyer and typically provide little to no value for the seller. 

Personal loans are typically shorter term maybe up to 5 years.

Utilities, including common area will also be different.

These are what we call "A-class" markets—areas with strong fundamentals, high demand, and typically excellent long-term appreciation.

This would typically occur only if you are over extended.