I know many are chasing cash flow, perhaps a regular business is what pure cash flow plays should look like ie Subways etc...I have to wonder how valuable a loss at exit investment is really worth?

I would think about it more like this: these people want to be purely passive investors.

Every knowledgeable CPA I've discussed this with has said you can't split up depreciation in that way for purely tax-related reasons.

Purely looking for buy and hold traditional investments

I mostly blame my naiveness in humanity and eagerness to get the project going.. here are many of the items (not all):All 3 HVAC units went out in the first 3 monthsBoth "high end" endless water heaters died within 6 monthsThe 1918  LEAD pipe entering the home burstSome lighting was found to be battery operated instead of electricUnfortunately a rock from DC water entered the piping which resulted in multiple cancelations and major repairsNo insulation between the upper and lower unit resulting in numerous noise complaintsPitch incorrect in back yard which results in floodingPlumbing piping incorrectly sized throughout homeAll gas lines removed and everything replaced with electric to pass city inspection easier (only house on the st without gas)Oh yeah, furnishing a two units that can sleep a total of 16 people is not easy nor cheap (especially with a puppy).

We eventually had to move when our landlord realized that his property which included his house and our cottage (purchased in the 70s for $230k) was now worth close to $2 million, purely for the land value.

For example, remote batteries didn't work so we couldn't use blah.....we store extra batteries in all of our properties.

The bulk of the differences is in the remodeling finishing, the staging, the marketing, and sales; and all of these things are purely attributed to my listing agent (who handles all these things).

The checklist requires many things including checking oil, fuel and battery charge levels and then requires one to turn on the system and make sure it runs properly.

While I didn't start with a multi-family (mine was a condo), it was based purely on my budget.