Would it have to be vacant at close or could the agreement extend an additional 59 days after close as long as there is a signed document by all parties?

For the deal to be win-win, both parties need to be protected, so it is best to do this right from the outset.

It is like having a “3rd party verification” showing you are not pulling numbers out of the air.Lastly, I try not to have my leases expire in the months of Nov through Feb.

Tracking vacancy dollars is important, particularly when using 3rd party management.You can categorize turnover costs in a Turnover P&L account this is separate from ongoing Repairs. 

I'm not sure i agree with all of that but i do know i want to party with you!

The concerning part is we are in a state with an eviction moratorium and we don't know what's going to happen in January.How do we have assurances that the tenants are actually paying? 

I am simply third party. 

I'm sure the OP understands that the standard long depreciation schedule applies to the purchase of the building.I believe the only point the OP was trying to make is that her CPA informed her that you don't need to hire an expensive out-side party to perform a cost seg study to take advantage of accelerated depreciation.

It just shares a party wall.

Being asked if the minimum credit score of 620 for a rental is a combined score between all parties on the lease..... lol needless to say they did not make it through the screening process.