I wish I did the same in college especially with all the current student loans which I have accrued over the past 10 years.

The interest carried over is treated as investment interest paid or accrued in that next year.

There have been complications in the Lease Option agreements, especially where the Lease and the Option are in a single document - - further complicated when a portion of the rent is accrued  as credit towards the purchase. 

All the other "accounts" you mention that you are accruing for, cap ex, vacancy, taxes, etc., are accounts set up in your accounting system.

Imagine if I told you that same Roth IRA could be paid for by somebody else, depositing into your account every month, accruing both interest and appreciation.

In PA, I put all security deposits in a bank separate sub-account linked to the tenants SSN, and the interest paid accrues to the tenant and is reported to the IRS under their SSN. 

The amount of the pre-payment penalty will be equal to one-half the net proceeds of sale, minus the accrued interest.

If your primary home has accrued good equity, then you may want to take out a HELOC (Home Equity Line of Credit) to help fund your first rental. 

12% and 0 points, interest accruing on the full loan amount16.99% and 0 points, interest accruing on only amounts fundedAnswer: It depends.

- Does interest accrue on money held in the repair escrow?