Good will includes things like intellectual property, trademarks etc.The portion allocated to FFE is also taxable but it has also probably been treated with accelerated depreciation of some sort.

For example, if I purchase 24 months of $500/month payments, my guess is that industry standard is to agree that the party acquiring the partial interest would take a lump sum payment of $12,000 minus the amount already paid when the note is refinanced or the property sold -- essentially an acceleration clause of sorts. 

In Naples, Florida we are seeing boomer demand accelerating price appreciation currently which is one cell that would be affected in the model.

I use their accelerator plan because of all the automation I do, plus I like the free training.

You don't necessarily need to refi, pull cash out, etc if your goal is 7 years, but if you did, you could easily accelerate your timeframe.

Like a car if you race the accelerator all night it is bound to break something in the car.  

Same with your car loan - is there an early repayment penalty of any kind, or can you accelerate pay-down to be debt-free sooner?

there is definitely a benefit to holding onto properties forever, but you can accelerate your profitability and return on the original investment much faster if you sell those properties and exchange them into a profititablemulti family in a growing market

So this actually does have big implications for investors or companies who are accelerating depreciation on personal property ('5-year property' or sec. 179 property) through cost segregation.

Thankfully, I don’t need that kind of money live on, as I have my day job, however I would like to accelerate the payoff on that expanded RE portfolio with the mindset that all mortgage debt payoff will entail my retirement.I would love to get your thoughts/critiques regarding my plan.