For all of the 10 years I was employed at thefirm during the microwave system use, I can honestly say it’s use must have saved at least one human life and it definitely saved customers millions in overnight lodging expenses and/or roof damage because a fumigation was not performed.

@Logan Fast, What they might be talking about might be that going forward We can take section 179 deduction on the purchase related to lodging.

@Joel Owens I have lodged a soft protest with the bank about the appraiser' assumptions.

Almost all short and medium term lodging will be impacted in a nontrivial way during recessions. 

They are romantic and make a room feel like a ski lodge.  

Let's say, for cash flow reasons, it makes better business sense to postpone making the repair, ask the Tenant to vacate, and cover their "reasonable" lodging and moving expenses for some "reasonable" amount of time and cost.Can a lease contain language that protects the property owner, giving them the right to remove a Tenant in this instance (even if sewer goes by no fault of the tenant's).  

Now, I am running into similar issues with another investment in Teton Lodge.

Matter of fact, I'm so eager to hear a better explanation that I'll provide you with FREE LODGING in one of my places for 90 days AND PAY YOU for doing my job for those 90 days, just to hear your better explanation.

Here (Canada), providing lodging as part of someones employment is akin to providing a company vehicle and would be considered a form of payment - hence the taxman views it as a taxable benefit in the hands of the employee.  

Insurance wouldn't be as as bad as you would think, there are programs for guest ranches, hunting lodges etc.