@Joe S. since handrails are such a high traffic surface, I recommend a hard enamel-type paint in a satin or semi-gloss finish.

What are they using to level the sun surface?

This route is usually advantageous as it saves the couple a partnership filing and the associated professional fees.At the surface level it appears your CPA is advising you to do this with the goal of getting you to file a partnership return. 

I have proactively done weekly general cleaning and wiping down of high touch surfaces ( typically this would be bi-monthly or quarterly ).   

When it is time to replace the flooring I'm going with a hard surface.

If you do not have immediate plans for the land then it could all be upside but be careful for environmental concerns (I.e. motor oil leaking on no paved surfaces, etc)I am not sure what “insurance” you have on the vacant land but you should always make sure and talk to your insurance broker to find out the specifics of your policy before committing to anything.Do you know if the owner of this company has truck stored some other place?

Hi Michelle,Yes, I think a better contractor would have helped, but the main issue I have is when the OAT is around 12F or below with an inside temperature at 68F (a delta of ~55F or more) I get heavy frosting on the exterior (cold) surfaces, in localized areas.

All mold bearing surfaces are tossed and replaced...then you dont have a mold problem anymore....how much that will cost is a separate.question

On the surface I'd think it would be a really strong market. 

You surface area of your exterior will be more than 1,000 sq ft unless it is a tiny house.