The tenant said the disposal broke just before they vacated, and they did not have time to request repair.

Being nit picky and requiring the repairs is the new norm in todays market in my opinion.

I have already budgeted $25k for repairs on the property, but this was not one of them.

Do you guys also attach receipts of repairs and items to replace when you return the deposit to move-out tenants?

I'm hoping someone will clarify...RentsAdvertising / Auto & Travel / Cleaning and maintenance / Insurance / Legal / Repairs / Supplies / Taxes / UtilitiesMortgage interestDepreciationFor long-term rentals...what would be an example of CoGS?

But again, even I went with a new build as there are always pros and cons.That being said, some of my clients go with the existing build route, as they know the previous owners typically have already made the necessary repairs/updates that the builder skipped out on. 

I've had several opportunities to tell others that just because you put a clause in the lease doesn't make it legal/enforceable/binding...the most egregious I see if the "tenant is responsible for all repairs".

Hire a PM before you find you have a non-paying tenant living in your home for 6 months while you beg him to leave while paying his utilities/repairs and probably a relocation fee  I hope you sell, but good luck either way  

and you have to rent for some amount more or you'll be paying for repairs, vacancy, property management, etc. out of pocket. 

You want to consider both units of measurement when determining the durability and longevity of vinyl flooring.The better your wear layer the greater longevity of the product (which means less time down for repair or replacement).