I am planning to replace the carpet in the empty unit with tile throughout as my 1st attempt to tenant proof the unit.I have my financing in place as a 30 yr fixed loan requiring either 20%  or 25% down (Non owner occupied).

However, I get what you're trying to do in order to be able to just print off a balance sheet to show your Net Worth.I do disagree with your CPA about putting in an offsetting liability as this still will not get you what you're looking for.Instead, I would create a separate asset called "After Purchase Appreciation of Asset" and debit that for the increased value.I would then create an Other Expense (Not an Operating Expense) and I would call it "Non - Taxable/Non Deductible Transactions". 

Farming operations have scaled correspondingly and what was the family farm of my grandparents is no longer sustainable ... in the areas where my parents grew-up, many "family" farms today are working  6 - 10 sections annually - a task that requires millions of dollars in capital equipment.There are also farmers who are specializing in organic and/or non GMO crops (both of which may require maintaining a wide border strip between their fields and their neighbours crops).There were (and likely still are) two principal ways of renting farm land in that area: a) straight rent per acre/quarter/section or b) a share cropping arrangement with the farmer working the land.  

This is also the same percentage that you need for a non-cash out refinance (more on why that is important later). • If you purchased the investment property with a loan,then conventional loans will require you to wait 6 month to take cash out.

I am planning to replace the carpet in the empty unit with tile throughout as my 1st attempt to tenant proof the unit.I have my financing in place as a 30 yr fixed loan requiring either 20% or 25% down (Non owner occupied).

Non-Recourse agency debt, bank loans, bridge loans, loan assumptions, and etc. 

that is the long term plan, is to have a holding company (LLC or C-Corp) with the rest of LLCs under it as non income producing LLCs.

You want a bunch of security behind the note so if the buyer runs the property into the ground and it becomes semi or non-performing you have some options and recourse.Now if I was on the buyer side no way would I agree to such terms from the seller unless partially on some of them if the property was way under market.You have to find a balance where the buyer is happy and you are happy doing the deal.

Looking to buy my first property and will have my parents as non-occupying co-signers (I will be occupying the home though).

That ends up around $3,000 dollars to net around $10,000 dollars.Unless your mailing probates (and pretty much only that niche), 300 isn't going to get it done (or you'd just have to be extremely lucky or in the perfect non-competitive market).