The other reason is that tax assessors may use different methodologies to value the property including revenue potential.The key items that play a role in the valuation of commercial real estate property include:Property Type: A storefront is for example taxed differently than an office building.Location: Rural regions tend to be taxed at a lower rate than urban regions.Government Spending: When there are different funding needs, it can determine how much of that revenue comes from taxes.Market Shift: When the market shifts, property values change which can lead to a change in the assessed value.Let’s talk a bit more in depth about how the commercial property values are determined.

It just so happens that none of the individual expenses exceeded the $2,500 rule even though the aggregate cost to construct a set of cabinets (example) may exceed this threshold.Since 1.263(a)-(f)(6) specifies intent rather than the end result (Unless you think (6)(i) would apply), since the intent of the taxpayer was not to manipulate this election for a tax benefit, my assumption is that they would be able to expense all of the items normally.Just looking for confirmation as I'm pretty confident my understanding of the regulation is correct.

To one of your original questions just because American Modern has more line items it doesn't make it better.

I'm looking to sell my furniture to one person instead of 130+ items to 130+ people. 

If you’re going to look at Secret Beach I would check out the following items.  

Account Closed get multiple line item quotes and then ask lots of questions.

Some leases use slightly different language saying these items are "payable BEFORE rent" meaning that whatever money you receive pays those items FIRST leaving unpaid rent leftover.

However, you shouldn't require a 20 foot setback for a pergola or a shed, so I wouldn't think the variance should be necessary for those items.

I created COGS accounts to match the line items on IRS form 8825 to keep it simple but most of my transactions so far don’t seem to align with them (things like tool purchases, furniture and light fixtures, and a wall divider capital project).4. ...

Most people do not care about those items, some may but those who do not will not be willing to pay extra for it.