Park is on a paved road, road needs maintenance or full repair.

Ambition and passion pave my way through every objective.

All warranties for appliances, equipment, utilities, roof, paving, etc. 17.

It was a paved forest service maintained road to a very remote location. 

On a larger park, I would recommend a formal cost segregation study for this, but an 8 unit park is too small for that to make sense, so you can also assign a value in the bill of sale to include:Landscaping shrubbery & trees: 35 mature trees approx. 20’ tall each, pool equipment, roads: XXX square yards of asphalt paving, sidewalk and curbing, electrical pedestals, concrete pads, underground utilities for electric, sewer or septic, pool, clubhouse, etc. 

instead of paving 2 separate driveways. 

Property was fully renovated which paved the way to either sell at a higher price or cash-out refinance for increased equity value.

Alternatively, would you choose to keep these expenses since an HOC could in theory require a 1x fee if they are short on funds and need to do a major project like replace the windows, pave the parking lots, etc?

These items can be depreciated over 15 years: storm drainage, lighting, curbing, retaining walls, paving, fencing, etc.

I found a commercial 2 acre lot that I’m looking to purchase for my paving S-Corp LLC.