People are generally referring to this type of entry as contra-expense or atleast that's how I interpreted.In the PA tax return, this line item was highlighted in Red and hence the question

They would love to see an itemized breakdown of the work from a licensed GC along with costs. 

., economic loss, insurance cost, or any other = line-item of OpEx for large multifamily in a given town, there are a number of statistical publications for me to reference.

I agree with all of these items especially #1.

Just food for thought.

I have the keys and have begun moving items into the unit, but am not yet occupying it.The landlord has now informed me that he would like to agree to some sort of buyout of the lease because he is having problems with the local municipality for fire and sprinkler approvals.

RentingFamilyMember is not interetsed in making money, just not paying the food, utilities, etc. of the SiblingRenter.(2) RentingFamilyMember's AGI is too high and Schedule E passive losses are limited.

I would like to obtain some land and start growing my own food.

Find out how long they have to contest it and at the same time tell the PM that is it their job to manage the place, so they are the ones who decided how much of the deposit to keep and should have included an itemized bill in the letter they sent.

If we didn't have a line item for the 36k then IRS would flag our return because we have a 36k 1099 that is not being reported.side note:  I have about 25 properties managed by 4 property managers.