They're arguably not "attached" enough to the structure to mandate 27.5 year treatment.As far as tax books, the better books in my opinion are:Nolo's Every Landlord's Tax Deduction GuideLasser's Real Estate Investor's Tax EdgeThey DO have specific lists of 5 year (appliances, window A/C, carpeting and floating flooring NOT glued/cemented/nailed, drapes/blinds, and 15 year property (shrubbery/landscaping, fences, sidewalks, driveways, parking areas, etc.)

It is all surrounded and covered with gravel and the floor is re-cemented.  

When reviewing your local codes you may find some of the older garages were built right up against the property line.If the garage is down new set backs come into play & trust me it can be an added expense not being able to used the old cement pad.We built ours for $4500 but the doors, electrics & ancillary mechanicals add up.One we are considering now would be built against the home with an addition (it's a Cape) above the garage for a master bath & closet.Have fun.

The commercial carpets are much better about absorbing carpets.There is also a type of cement that is poured over the floor about an inch think that is used for that purpose and works very nicely.

What attracted you to them and what cemented the decision to move forward with them?

He would be replacing the cement board as well. 

I bought him a portable cement mixer for $2,500 to use on my house since he would have to rent for $150 per day. 

Have you looked into cement?  

If you contact a foundation repair company they have a material that they inject under the concrete that will raise it up even, then you just have a minor cement repair that can be masked with a rough finish on the entire porch.Or remove it and put in a wood porch.

.$30 sq/ft-carpet, paint, blinds, cosmetics, bathrooms, kitchen, roof, cement work, etc.So basically he grades the property 123 (abc) and the applies the cost per sq/ft to the total square footage of the property.Does anyone else use a similar method to help them save time analyzing deals and focus on deals that look more appealing?