Allowances are just buckets of money held for that specific item.

Ok, those specific items should also show up in the court docket (at least they do where I am located).

@Tim Butters  is there some specific item you're trying to point out in that 20 page document?

And especially @Sam Parkins , Thank you for the very detailed break down of the different costs and specific items to discuss with movers.

It could be specific items on the inspection report.  

The list of documents to be submitted by the applicant should also be list.I believe there's screening checklist in the Tools menu -> Fileplace to document your screening results - - use it & modify per your criteria.BTW:  you do NOT have to copy your results to the tenant, but to site policy and specific item which failed. 

There are some specific items to be aware of both legally and buyer preference wise on the Big Island.  

I can see where simple items like roof and AC are must know, but more specific items tailored to houses that are not going to be owner occupied.

Here's a link to the IRS website noting specific items that are included in the cost segregation study report.

I too hire subs for specific items (carpet layers, tile installers, HVAC, electricians, plumbers, framers, painters, etc.