So to ensure you comfort and safety you have decommissioned the central air unit and have provided 2 window air conditioners for their use but still your property.

We have occasionally given a tenant  a window air conditioner that came from another property, and told them they're welcome to use it, but if it breaks, we will not fix it.

It says, "Service work requested: Air conditioner not working.

I understand why the IRS recaptures depreciation on things such as the building itself (which is essentially never just tossed in the garbage), but if you use an air conditioner and toss it in 5 years, should I have to pay a recapture tax on the depreciated amount being that it's now at the landfill?

It has a few windows air conditioner.

His building needs a roof, air conditioners & interior renovation.

Having additions like air conditioning is both a luxury for the tenant and an additional maintenance cost for the landlord.If I bought a rental with air conditioning in an area where that is an extra and the market wouldn't support increased rent, I would remove the air conditioner so it wouldn't be an increased maintenance headache.

What I mean is this:  a one bedroom apartment in a low rent city vs. a three bedroom unit in an average to higher rent location...replacing a dishwasher, fixing an air conditioner, or changing a toilet cost the same in the $300/month one bedroom as it does in the $1500/month three bedroom in a higher rent area. 

I'm going to put one of those containers on the shower wall, that has shampoo, lotion and conditioner.

I HAPPILY pay it for many reasons:1) I want the neighbors to see there are people coming and going and that it's not abandoned2) I like to see the work I'm doing to it as it's completed3) If the air conditioner is stolen or pipes are frozen/leaking or copper pipes are stolen I want to know about it sooner rather than later.For what she charges me, I think I'm getting a deal.