Since the payment was deposited into your account on 1/6/2025, it would typically be considered income for 2025, even though the tenant paid it on 12/31/2024.However, if you use cash-basis accounting (which most landlords do), the key factor is when you physically receive the money, not when it was sent or owed.

Before finalizing a decision to sell, I thought I’d get some thoughts from the BP forumThe only obvious factor I know to try to head off a problem is to carefully screen applicants.

Is the property under a high tension power line or down wind from the horse rendering factory or on a main thoroughfare or some other obstruction that you wouldn't want to live near?

The systems you have in place to handle leads, follow-up and your sales processes are also huge factors.Another factor is what is your monthly marketing budget?

(I know everyone doesn't have that opportunity.)Another factor is the type of deals you're looking for.

If you can answer that truthfully, then the price is a factor. I

Here's a link https://www.oregon.gov/ODA/shared/Documents/Publications/FoodSafety/ServiceAnimalsposter.pdf The BS factor is off the charts with some clients...Then it gets tricky because you are only allowed to ask certain questions as to whether the dog has been trained to perform a specific task etc.

As an new investor you should consider which factor is higher risk - proximity or market dynamics. 

The biggest devastating factor I would say is tornados. 

A shopping mecca five times bigger than Lakeline Mall, a 21st century mega-factory, an ever-growing Apple campus and a somewhat secret but sizable spot occupied by Tesla.With a population increase from 2020 to 2023 of 14.5%, Williamson County is clocking more new residents than all other counties in this fast-growing region.