This is no different than when someone asks the "exact meaning" of the First Amendment to the US Constitution.

She made a formal request to have him live on the property and I amended her lease to include him as her dependent. 

So, once you start with the averages, you amend the numbers to reflect your business plan.

I do this all the time (though I have a stipulation in my offers that says I may switch from cash to financing).Essentially, you'll want to let the listing agent and the closing attorney know ASAP that you're switching to financing, and also let the listing agent know that if the financing doesn't come through in time for the close that you'll close with cash (this will make her more comfortable).Ultimately, the closing attorney is going to need a contract amendment that says you're switching to financing, and the seller will have to sign it.

This is a common error, it happens with staff in our office and I have amended other accountant's returns to fix the error. 

In any case gave everybody 30 days notice that I was amending the agreement and asking everybody to sign new month-to-month agreements including condition inspections using the local rental association's forms.  

The form that would be used for the request, simple or not, would be the TREC Amendment form. 

-------SERVICE/ASSISTANCE ANIMAL AGREEMENT(Addendum to Rental Agreement)The Month-To-Month Rental Agreement (the “Agreement”) dated_______________________ between ________________________________________________________________, as Landlord and ________________________________________________________________, as Tenant of real property located at _______________________________________________________, is hereby amended to include the following terms and conditions: The rental agreement specifically prohibits keeping pets and animals without Landlord permission; Tenant agrees to follow these terms and conditions in exchange for permission to keep a specific animal:Conditions for keeping a service animal or assistance animal [tenant must initial]:_____ Tenant attests he/she has a confirmed disability as documented by a qualified professional._____ Tenant attests that this service/assistance animal provides a necessary service/assistance specific to Tenant’s disability as documented by a qualified professional.Name of animal: ______________________________________________________________________Description of animal: ________________________________________________________ (type, breed, color, age)Veterinarian: _________________________________________________________________________Emergency Caretaker: __________________________________________________________________Tenant agrees to:1.Provide proper care for the animal in accordance with veterinary recommendations or ASPCA (American Society for the Prevention of Cruelty to Animals) guidelines.See www.aspca.org.2.Not to leave the animal unattended for any unreasonable periods of time.3.Adhere to local ordinances, including leash, vaccination, and tag/licensing, requirements.4.Clean up after the animal and dispose of animal waste properly and quickly.5.Not to leave animal food or water outside the dwelling, as it could attract other animals.6.Keep the animal from being noisy, aggressive, or from causing any annoyance or discomfort to others.7.Immediately remedy any complaints that arise from animal behavior.8.Immediately pay for any damage, loss, or expense caused to others by the animal.9.Provide animal with regular health care, to include inoculations as recommended by a veterinarian.10.Spay or neuter the animal when it becomes of age to do so.11.Arrange for an emergency caretaker for the animal.12.Maintain adequate insurance to cover claims resulting from damages or injury caused by pet.Tenant agrees to indemnify, hold harmless and defend Landlord against all liability, judgments, expenses (including attorney fees), or claims by third parties for any injury to any person or damage to property caused by Tenant’s animal.Landlord reserves the right to revoke permission to keep the animal should Tenant break this agreement or provide false or misleading information.Landord ___________________________________________________Date __________Tenant______________________________________________________Date __________.

(depreciation recapture)I think he could amend his last three taxes so it could take it back to 12 years in 2017 to lessen the loss a little.

The county will have a redemption period for the owner to pay those taxes and make amends.