Here in WA not only does the company need to be licensed but also the applicator.Some other items to consider -- what are the laws regarding MSDS papers; chemical storage requirements; chemical waste disposal; chemical transport requirements/restrictions; applicator safety equipment; etc. in your state. 

If you are operating a Schedule C business, then I suggest that your equipment purchase could be considered a deductible startup expense for your business.Consult your own CPA for specific guidance for your unique circumstances.

Atwan, my company owns bed bug heat treatment equipment and we service our own units.

Other than that once every 6 months to check fire equipment caulk and other maintenance issues.

I'm not really going to use this as filing data but to fine-tune my contribution to my income tax account over the year.I'm sure this applies not only to new roofs, but appliances, office equipment and etc, right?

The front yard has to be dug up, the pipes are 6 feet down, so heavy equipment.

As soon as the HOA notifies you they want them evicted start making plans to sell the condo since it appears you are ill equipped to continue as a landlord.

@Louis Alvarez  Interesting perspective...you're the first CPA that has brought up Sch A and it's a good point.The SMLLC that owns the three houses is the same SMLLC that owns the tools (used to fix/repair/rehab) all three properties (in conjunction with the use of contractors for items requiring a permit), phone system, office and admin type equipment etc. 

Eventually, it will be used to purchase landscaping equipment, business computers, trade subscriptions, etc.

I was wondering if I can claim lawn equipment, truck, and trailer on next years taxes.