I am heavily leading toward prorating just the one day accompanied by a written explanation of the prorated day including “living condition language”.

With regards to the vandalism, I've already thought of using temporary security systems when a unit is vacant in the future (hopefully that puts me on the right track if I'm asked for an explanation). 

Conversely, a CD or an IRA/401K that is less liquid might raise some eyebrows (but would probably still work, accompanied by a brief explanation such as the one you provided above). 

Once I get action on a listing, I start my phone calling campaign to try and get more so my client gets the best price for their house.It also does "Just happen", but if you want another explanation.

In my experience a reasonable explanation builds you're credibility and lowers the chance of the other party being angry.

NOTE: Consult a CPA / Tax Advisor for a detailed explanation of your tax liability. 

Jared,Take a look at these articles and I think you will be able to make a decision.http://www.themoneycommando.com/umbrella-policy-vs-llc-asset-protection-part-1/http://www.themoneycommando.com/umbrella-policy-vs-llc-asset-protection-part-2/ They dive into very detailed explanation as well as many risks/benefits & possible scenarios in which makes better financial sense.

@Paul Wakim, thank you for the detailed explanation of what you managed to do with your own culled lists using a programmer's services.

The estoppel comes later during the inspection phase (see explanation below).I would ask for a list of repairs and/or upgrades since they've owned it.

My explanation was more for the benefit of other folks who might be "vulnerable" to accidentally investing themselves into a job;) Yes those micro units are intriguing to me.