UOP for the tangible property capitalization rules, the UOP for assets other than buildings generally consists of all the components that are functionally interdependent (i.e., where placing in service of one component is dependent on the placing in service of other component(s)).The UOP for a building generally is the building and its structural components.2) Qualified Improvement property is mostly relevant to nonresidential property.

there is an existing sump pump system in the basement - definitely old and possibly not functional. 

Cost isn't as important as form/function on this one. 32x48.

Different codes vary, but generally it means that it has to have a functioning roof, walls, doors, windows, kitchen and bathrooms. 

Even if this is a function of the off-PCS season, I don’t see it getting any better as there is new construction everywhere and more going up. 

For example, not debt can be brought to the table, you cannot use the property for personal use, and you cannot perform sweat equity functions, to name a few.

Biggerpockets search function - Use the search function to see if a BP colleague requested a CPA in your area.

Biggerpockets search function - Use the search function to see if a BP colleague requested a CPA in your area.

I have used loopnet for years and I have found dozens of properties there.Someone like @Jerry Shen could crank out an app/website with better functionality than loopnet very quickly. 

Functionally, the texture won't hurt anything, but visually it cheapens the job, would make me question the quality of workmanship throughout.