Here's a https://www.irs.gov/businesses/cost-segregation-audit-technique-guide-chapter-4-principal-elements-of-a-quality-cost-segregation-study-and-report to the IRS website noting specific items that are included in the cost segregation study report. hmm, that website is a 404 error.  

The only item I would suggest is double check the payment terms of the your HELOC... in particular, can you pay interest only or are you required to pay a portion of principle each month on the amount utilized.

You could, for the purposes of verifying that you are not renting to someone who is potentially dangerous or financially incapable of shouldering the burden of being a roommate, ask them to apply through Zillow so that you can see their background check, that also gives you the opportunity to have others who might be interested in being your roommate as well, apply.

The PM should provide itemized items of what was done.

I think you will definitely want to talk to your lawyer because there may be items linked to this transaction you are not considering. 

The other business I run is reselling, listing items on eBay & FB.

Own every nice toy, item, apparel, everything imaginable.

After a $500 plumber bill I no longer wish to continue stressing out about this business; at the beginning (10 years ago) it was fun and challenging, now, after seen how we are the ogres (landlords in general), the outrageous government response with the eviction moratorium during Covid, the raise in taxes and insurance, service people who charge you more than a brain surgeon, the fact that this country is becoming dangerously socialist and the tenant drama I finally decided It is time to look elsewhere for investments.I just cannot find any information of what to do when I sell my properties.

Also, how old are your capex items? 

Roads, water, sewer, gas, electric, etc..I'm also here for any discussion on any other items that might be of note, trying to learn as much as possible on this front.