We are now upon April 2024, and at the rate things have been going, still have a ways to go (finish ducting for forced hot air, insulation, sheet rock, paint, flooring, kitchens, bathrooms, finishes, and anything I am missing to bring the units to whole).

I purchased a 1 BR 900sqft condo in 2021 with a depreciable tax basis of ~$275k and spent most of 2021 and first half of 2022 renovating the property (new appliances, flooring, painting, furniture, bathroom renovation, new kitchen countertops, new electric heaters, insulation, fireplace/pellet stove).

"Buyer to receive $5000 credit at closing, Buyer agrees to replace subfloor with 3/4 plywood, mildew resistant and sound proof flooring insulator"Obvious labor is expensive, What are your thoughts on this.. the actual subfloor is fine but its in the contract to install new subfloor anywaywith the "replace subfloor", could I install new 3/4 plywood over the existing subfloor which technically i am replacing the subfloor or do i need to discard the old subfloor and install the 3/4 plywood??  

Or for minimal work, drill small holes near the pipe and spray foam insulation.

I'd like to finish it with insulation, electrical, dry wall, treaded stairs, etc. 

But from the reports I've read, a ski resort is more insulated (not free though) from declining snow pack at higher altitudes (so you can keep that in mind).

Spray insulation is for heating/cooling and not great for sound.

Where it comes into play here is the older buildings with asbestos pipe insulation, or asbestos in joint compound and window caulking.

There are other forms of winterizing like insulating plumbing, sealing door/windows with rubber gaskets, installing storm windows/doors, setting up heat lamps or other supplemental forms of heat in basements, etc.

New roof and windows, insulation etc don't really add much to ARV, but it makes for a better quality asset.