I suspect you went back to single unit cost on the cost to purchase but used a cash flow from a multi unit.Confusing.I also concede on the large unit counts you could do better than the 50% rule in Cleveland (but not the typically small unit count investor that is just starting out). 

That is one area where I will concede that two AC systems will be more expensive to maintain than one regardless of the size of the unit.  

After 5 years I finally conceded. 

There will be a contraction soon where rents will start conceding.

I also recently had an employment change as I Conceded my 50% ownership share of a general contracting firm.

So the question becomes - are you willing to concede if the IRS disagrees?

I began to branch out from the initial neighborhood I had pinned down and found I either had to concede quality of property or quality of neighborhood at that price point.

In Rev Proc 2008-16 the IRS is simply saying they will concede your intent if you meet that fact set. 

Choice of Title / closing company is more typically the buyer's decision; sometimes the seller will incentivize things so that the seller's preference is used.Learn what is normal and typical in your area, and make that your standard practice, deviating whenever the other side is conceding something that you wanted as your incentive.

I concede, that it is a good basic tool to get an idea of property value when there is absolutely no other information available.