Volume buyers, like larger places, get better pricing, distributors can also raise a price after loss leader sales, you may not be able to simply raise your price, so the distributor really can control the margin.

Unfortunately we are selling my veterinary business at a very big loss to make this move and most if not all of our cash on hand will probably go back into the sale of the hospital.

Just in case you take a loss, it won't be as monumental as starting off big.

There loss!

In the years where there was no income or a loss, you may not need to file a return, since there was no tax due.

I get it for rentals, where you can accrue rent/expenses based on time vs. payments, but for a flip the earnings process isn't substantially complete until closing.The other question is why you'd want to accelerate rev rec into 2015, unless you're taking a loss on the transaction.    

You may also have insurance for Property Damage, Boiler & Machinery, Fire, and or Rent Loss.

If it were me and I didn't have the equity to make it a viable  investment I'd sell the property, cut my losses, and invest the money elsewhere.

For each and every turn-over, it might cost you high hundreds or even thousands, this will translate to rent months and even loss rents on the eviction period of an ugly tenant; if you spend two thousand on the turn-over, and you're paying 200-300 in mortgage, then probably it is worth looking at. count your blessings and try to sit it out, he still pays, if he misses a few months rent, maybe only then.

How does that reduction compare to the potential other losses?