This deduction is related to the loss on disposal of certain assets in your building such as replacing or removing existing components of the building.Cost segregation studies can be a very beneficial tool for real estate investors.

Restrictions are placed to prevent potential buyers from acquiring those properties before they are disposed of by banks.

Both screen doors upstairs do not function correctly.Plumbing problems-The garbage disposal in the kitchen was not cleaned, is smelly and the rubber is flipped outwards.The bathroom sink in the smaller bedroom does not drain correctly despite us using an entire bottle of drain cleaner on it.Common areas that are not kept clean or have garbage-There was no attempt to clear the patio of years of accumulated debris and filth.

Quote from @Marc Shin: Should i be providing disposable toothbrushes and extra toothpaste to guests? 

I suspect now a demolish and landfill disposal would be easier.

This allows the owner to “write off” the value of disposed assets immediately, rather than continuing to depreciate them.

You’ll expedite your learning curve with more units and it’s still fairly easy to dispose of <4 unit if you want to exit.

The gist of it is that when you dispose of your entire interest in a passive activity in a fully taxable (as opposed to a tax-deferred) transaction to a non-related party, i.e., selling a non-grouped rental property in a taxable sale to a non-related party, both current and suspended passive activity losses generated by that activity can be deducted. 

Example:Dear Tenant,Per Paragraph 12 of your lease agreement, you must dispose of all trash.

This could be simple as a coordination of who the debris disposal transportation will be that everyone uses, so it's 1 entity vs 40 trying to get in and out cluttering up area.