Currently this garage is completely empty except for the walls, cement flooring and 4 support posts.

@Russ Smith they sell an add mixture you out in the thinset which allows you to install on plywood, however I prefer to put down cement board first.

This cements the info the SBA rep told me on the phone about what is supposed to happen post-1k advance.

My first concern was the wiring of the house isn't equipped but she assured me she would pay my electrician to install a sub panel in the garage and add a cement wall.

If you're handy, they're easy to install (sub-breakers/cement pads/hanging air handlers), and if you can find an AC guy to run the line sets and charge the system there's some $$ saved.

Many CPAs are industry specific it turns out (dentists, doctors, etc.) so it's worth asking if they have experience in this particular aspect of tax law. 

All the stuff you don't think about, like the car deductible in an accident, the extra trip to the dentist, things like that. 

Negatives: Previous owner cemented all the windows shut to conserve energy. 

i'm thinking of making one with poured cement as its for outdoors in a private spot in my backyard (very simple, open, like the type near beaches and pools, but i do want a pan so i can redirect grey water down the pan's drain to the area of garden i want it to go. yea i like to take showers outdoors in the summer instead of tracking dirt/mud into the house, as am an avid gardener and it reminds me of my vacations overseas of which these days it doesn't look i'll be going on anytime soon cuz of my finances =/

There are other manufacturers of cement siding besides James Hardi.