For the HVAC, I'd just question if that's the correct and best way to go about it, but I'm not an expert, but certianly you won't get interest listing a unit for rent or sale without HVAC.

Most likely your conclusion is correct, but the only way to confirm it is by having a real estate accountant review your tax situation.Also, please read this introduction if you want to better understand the concept:https://www.biggerpockets.com/forums/51/topics/1075919-five-...

They have the correct lease agreement and disclosures and make it much easier.

If my crystal ball is correct, we are going to see a lot of these sub2 deals hit the fan in the next 36 months. 

Am I misinterpreting the purpose of the ___ fields, and they just mean "modify this in some way", and in the (G) instance the correct modification would be to delete the payment types which aren't accepted?

If I understand you correctly the tenant paid on 12/31/24 on the apartments.com app. 

@Troy SmithThe advice you received is correct.

This means there are no checks and balances to ensure all transactions are entered correctly.

@Bob Dole please tell me you have a CPA and you're simply educating yourself so that you can verify what he is saying is correct? 

The only correct advice is, "Go talk to a professional."