You'll know it is a deal because no matter where you are, and what the market is, the deal will distinguish itself as being better than its comps. 

Just make sure you distinguish between a 401k loan and a disbursement. 

Then, I would recommend creating an "other asset" (not other current asset since this is over 12 months); Tax line mapping would be "other long term asset" and name it the property address or who the buyer is (something to make it easily distinguishable on the balance sheet).

Can you distinguish between a turnaround trend and absolute numbers?  

I and distinguishing between modular vs. mobile though. 

First time "per se" is not the determining factor distinguishing a trade or business activity from an investment activity, it's intent.

2) Concerning private property ownership, the law rarely distinguishes between corporations, individuals or other entities.

I honestly did the same thing when I first looked at it just because you have monthly and yearly next to each other and you don't distinguish the two. 

Does anyone have a good reference/guide for distinguishing the property classes?

The calculator can't distinguish each asset's condition, or whether this street is one to avoid even if the next street is perfectly fine (and in Cincinnati, there are neighborhoods, particularly in the financial crisis, where one stretch of road (talking a block) has bars on windows and you don't go there after dark, while the adjoining streets are totally fine.Glad to hear you avoided what sounds like a bad investment.