@Laura WilliamsI need to get the cost of the machines.

Some examples of this would be 1) depreciation calculations such as switching from straight-line depreciation to accelerated depreciation (often used for cost segregation studies when not performed in the year placed in service), 2) income recognition, and 3) inventory valuation such as changing from LIFO to FIFO.Correcting a mistake: If you realized that you used an incorrect accounting method after you filed your tax returns, you can file this form to request permission to change to the correct accounting method so that your tax reporting is accurate.Here’s a chart that you may find helpful when deciding whether you need to amend your return or file a Form 3115.As always, I recommend consulting your CPA or tax advisor as the rules can be complex.What is your experience with filing a Form 3115 or amending your tax return?

My other group puts $20 in a lottery for every absence regardless of reason.

Scott’s “book on estimating rehab costs” and am having a hard time finding the bonus content.

You can walk away for any reason for five days and this period may be extended. 

I am just a person on an internet message board, but have known enough attorneys and seen second and third hand enough lawsuits to know you are getting dragged in no matter what.Just a few things to think about before you start spending money to transfer, just to learn that it will cost you a lot more to have things like commercial insurance, commercial mortgage, business utility account (not more expensive, but typically require a large deposit to remain on account), etc.

I would estimate it would cost 75-100K just to make this property liveable. 

And don't get me started on grocery stores – building one in Worcester instead of Shrewsbury would cost the property owner an extra $220k annually.City councilors, can we please get some action here?

Land costs make it very inefficient to build 1-4 at a time.

While completely renovating an MH is cheaper than a SF, it can still be quite costly.