And even people who just own a SFR and rent out a room in their house can deduct the portion of the otherwise non-deductible home expenses (utilities, insurance, etc.) to the extent that it is attributable to that room, as determined by employing some reasonable method (such as square footage or number of rooms).

We reject both arguments.The amended escrow instructions (in connection with petitioner's purchase of the Fresno property) provide in pertinent part as follows:THE FOLLOWING IS INSERTED IN THE ABOVE CAPTIONED ESCROW AT THE REQUEST OF THE BUYER, WITH WHICH UNITED CALIFORNIA BANK HAS NO RESPONSIBILITY, OR DUTY IN CONNECTION THEREWITH, AND IS FOR INFORMATION PURPOSES ONLY: 80% of the Real Estate value is attributed to the Building and 20% to land.

Actual leads generated, and how they are tracking attribution? 

@Chris D.When an IRA benefits from leverage there is a tax on the portion of the proceeds the IRA receives that are attributed to the non-IRA (borrowed) money. 

Are you attributing some of it to the tenant because the tenant keeps the place dirty? 

There are many places my PM company currently is unwilling to service due to crime and other negative attributes associated with some neighborhoods. 

I can't understand why they wouldn't attribute value to the ADU.

Fortunately, I am constantly told I am the most professional home inspector people have met, which I like to attribute to and am grateful for my experience as an engineer.

What attributes are consistent for those cap rates?

What skills do you attribute to your success?