Usually taxes, maintenance, and fees are deducted in the year they occur.

The office administrator did the initial due diligence, the corporate counsel reviewed the lease, the accounts payable coordinator setup the accounts and sent the security deposit, one of the VPs signed the lease, and only after all of that occurred did I get the name and contact information of the tenant.- Now I am in their system as a Vendor/Subcontractor.

Does anyone know what the landlord is supposed to do when construction will be occurring on the premises? 

It occurred to me a long time ago as to why no logical argument about REAL ESTATE will win an argument with someone wanting to believe that the purchase of a guru’s program will ensure their success.  

Some things to consider with the above suggestions of creating an LLC and contributing the property + $100,000.The basis the partnership has in the property is transferred from Person A.If person A's basis in the property is $100,000 but the value is now $200,000.The depreciation would be based on the $100,000 instead of $200,000 which may 'upset' partner B.Furthermore, you have to properly structure it so the IRS does not see it as a 'disguised sale'.A disuised sale can potentially occur when Partner B contributes $100,000 into the partnership and it is immediately transferred to Partner A.best of luck

However, like winning the lottery, it could occur in an extremely small percentage of time.  

I can help answer questions and help remedy any issues if any have occurred.

THE FRAUD - this occurs when the wholesaler sign a contract to purchase a property he has no intention of buying.

This occurred because of their improved financial situation, which resulted in higher contributions from the tenants.

@Lena Harris I write in all my lease agreements that I won’t replace ice makers and take each situation case by case when it occurs.