How are we seeing this rule change play out in practice?

As soon as you've recovered the costs of your mining equipment, it is practically obsolete and needs to be replaced. 

Quote from @Ahmed Aboelela: Practice, practice, practice!

Investing locally is a good way to get your feet wet and it's a lot more practical than having to take a flight out to see your property.

It is good business practice to never sign anything until you read it completely and take some notes.

When the partner’s draw payments ceased this CPA became involved selling Sponsorships” in a very dubious MLM scheme; he was trading in all the goodwill and reputation he had garnered in 25 years of practice to make a quick hit because of his financial position. 3.

My practice is to send a .pdf copy of only the first one or two pages of the DU showing approval only and strength of qualifications such as Fico Score etc...   

Be aware, they do not practice safe creative financing nor do they understand how to deal with the problems as they arise.

But it's a great tool for practicing analyzing deals :)

My practice area is estate and trust based planning for individuals and businesses.