@Steve Sprowls The GP(s) in a deal should be providing you with  the distributions schedule.

In other investment realms such as corporate finance or stocks, people often use a probabilistic approach where each variable has a range of outcomes that vary along some distribution (i.e. normal/bell curve, triangular, etc).

My plan was to buy this single screen theater, fix it up, and begin my theatrical movie distribution business.

I really wouldn't care, but when you have a homeowner losing their home because they're caught up in a contract with someone who has a clause that says the contract is subject-to finding an end buyer & gives them permission to market the property it's no different than a contract that's subject-to flipping 3 keys of coke & finding a cheaper distributer. 

Make sure the interest payment to you is separate from any other distributions you might get.

And there's not really a chart of what qualifies for shorter depreciation, it's more like "assets used in distributive trades and professional services, not including section 1250 assets." are 5 year assets.

I had a great conversation with @Kay Kay Singh today about the depreciation of gas stations, and thought I would share some relevant information regarding the tax laws for the general benefit of the BP community.Gas Stations (or 'retail motor fuels outlets' as they're called by the IRS) are depreciated over 15 years, and not 39 years like almost all other commercial properties.If any one of the following three criteria are met: It is not larger than 1,400 square feet. 50% or more of the gross revenues generated from the property are derived from petroleum sales. 50% or more of the floor space in the property is devoted to petroleum marketing sales.Here is the link to the IRS publication on this subject where the above words were take from.

The Distribution is for an individual who owns the IRA. 

@Reid ShafenbergThere is no going back and un-doing that move.I would assume based on your description that the $5,000 distribution was reported by the 401(k) administrator as a taxable distribution to you. 

The offer/Purchase price is derived by working backwards from the ARV.