Here's a https://www.irs.gov/businesses/cost-segregation-audit-technique-guide-chapter-4-principal-elements-of-a-quality-cost-segregation-study-and-report to the IRS website noting specific items that are included in the cost segregation study report. hmm, that website is a 404 error.  

Challenges include depreciation in market value (i.e., mobile homes often lose value over time unless they are situated on owned land) and tenant turnover.However, tax advantages include depreciation deductions, which allow you to offset rental income by writing off the property's value over time, and cost segregation, which accelerates certain deductions.

I've been informed that completing the course alone may not be sufficient to pass the exam, so I’m seeking advice on how to prepare effectively once I complete it.Currently, my only other resources include a YouTube video, five practice exams, and a textbook.If you have any additional suggestions—whether online or in-person, paid or free—that could help me effectively prepare for the exam, I would greatly appreciate them.

This includes structural components of the building.

When considering 'break-even,' cash flow is included...it's the overall ROI that the property generated for you during your ownership.  

In some areas certain provisions MUST be included in a lease.  

On the lease, he'll pay me $100/m over my HELOC payment and all other expenses, including the refi cost, inspections, title work, etc... 

Secondarily, if I had a buyer for the land before I close, could I structure the purchase to include them without doing a wholesale deal?

Does the contract include a monetary damages provision?

This means building a budget that includes setting aside funds for your next investment.