Line Item Fee Collected Rents 10% of All Collected Rents New Tenant Search & Onboarding $500 Business Hour Service Calls $80/hour + Materials Cost + Tax After Hour Service Calls $110/hour + Materials Cost + Tax HVAC Cleaning & InspectionGutter CleaningSpring/Fall Exterior CleanupSeasonal Mowing & Weed TrimmingSeasonal Snow PlowingGeneral Contractor Vendor Cost + 10% Oversight Fee

The PM should provide itemized items of what was done.

Also, how old are your capex items? 

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.  

This is true for bonus depreciation items as well.  

Again, the BiggerPockets store has some books on this topic, or you can learn about it by watching podcasts, reading blogs, and interacting on the forum.

Would you think a store that had a small step at the front would be compliant if they had a small metal portable ramp they could lay down over the stairs in case someone in a wheelchair were to come?

I’ll also amortize large items like roof over 20 yrs, and then add $100/mo/unit for general repairs.

After adding those four items back in, it brings the complex to making around $6,500.

One your loans will be a higher interest rate, next you will have annual filings, the cost of a registered agent every year, and items like that.