You wouldn’t believe how often his cell phone was buzzing because of a prospective tenant, contractor, etc.

For example, can you deduct your cell phone bills? 

@Karen A.We use closed cell foam, and will foam entire house if new construction.  

Then underneath have my cell number and email on the sign.

A person does not "need" a cell phone.

The porn is not from the neighbors...it's from the masturbater's cell phone right outside her window.

You can't tell me that you NEED cable...How about a ridiculous cell phone bill?

But do plan to take you portable office and cell phone with you and make sure there's a hot zone to log onto wherever you go.

My cell is 662-701-7999. 

Mainly I am wondering how you all structure your income / COS / expense accounts.I've got my income accounts: rent, Section 8 payments, repairs, gain on sale of assets, extraordinary income, finance chargesI've got cost of sales: utilities, HVAC materials, plumbing materials, lumber, contractors, (lots more... stuff to keep the actual apartment running)I've got my expenses: hazard insurance, PMI, property taxes, cell phone, basically all things that are related to the business, but don't directly keep the apartment runningI've got fixed assets: land, building, computerI've got current assets: cash, checking account, savings account, inventory (stock of repair materials for building), accounts receivableI've got current liabilities: accounts payable, notes payable (current portion), taxes payable, tenant depositsI've got long term liabilities: mortgageI've got owner's equity: retained earnings, owner's contributions, owner's draws (currently I am just a sole proprietor)The biggest item missing from my list is depreciation.