The 1031 Exchange can be a great way to either consolidate, diversify or reposition your investment portfolio.

Two different functions, are you familiar with subsidiary accounts and consolidated statements?

@Chris Mason thanks for consolidating all this info into one place.

Loans aren't just one lump like a mortgage if you didn't consolidate. 

I can continue in this way, obviously, but having more consolidated, focused information would be awesome.Any advice or suggestions are greatly appreciated, thanks!

With this sale we are now consolidated to the Jax and Indy markets.

A hotel/motel is a business and will require much more time than even STRs requiredeferred maintenance on the building(s) and how soon will those need addressed You will need 65-70% occupancy to really make money so pay attention to the current numbers and your expected operational enhancements to achieve that vs competitionFF&E: reserves & replacementssoft goods (carpet/drapes/etc) 5-7 years case goods (dressers/bed frames/etc) 10-12 years Finally note there is a huge consolidation happening in the industry right now 

Besides traditional banks, credit unions etc., does anyone have any recommendations?  What about feedback from Viking Equipment Finance or Commerical Credit Group?

This can be summed up in the following phases:Step 1) Acquisition Phase - Accrual of the initial properties (likely 4 - 10, though can be more)Step 2) Consolidation Phase - Pay off the lowest capital balance loan with the cash flow from the properitesStep 2a) Wash, rinse, repeat until all mortgages are payed to $0.

On the taxpayer’s return, it is the “Other Deductions” line.Note: As of 2021, under the Consolidated Appropriation Act, the 179D EPACT Tax Deduction was made permanent and instead of comparing to the ASHRAE 2009 standards, now compares to the building standard from two years prior to the construction start date.What other questions do you have regarding 179D?