I buy 5-year-guaranteed-storage 9-volt batteries from Amazon for smoke detectors and AA batteries from the same source for CO detectors.

In the City of San Jose(CA) there is now allowance for a new secondary unit up to 600 sf in gla and 60 sf in storage, a kitchenette etc.

Now our goal is to refinance those properties before the end of the year so my banker can get a big fat bonus and I can get out of high interest.   

You will receive a report as a result of the cost segregation study that supports the breakout between asset classes and new depreciation schedule in the event that you are audited by the IRS.Here is an example of some items included in a restaurant and their useful life classification:5 Year ClassificationAwnings and canopiesBeverage EquipmentComputersData Handling EquipmentDoors (Special lightweight doors installed to prevent accidents in areas with heavy traffic)Drive-thru equipmentFire protection equipmentFloors (installed with strippable adhesive)KiosksWindow treatmentsWall covering (strippable wallpaper)Sound systemsSigns (display trade name)Retail furnitureRetail fixturesRefrigeration equipmentMillwork - Decorative7 Year ClassificationOffice furnishings15 Year ClassificationConcrete, Foundations and Footing (related to light poles, signs, and land improvements)Trash enclosures (freestanding enclosure typically on concrete pad)Site workParking lots39 Year ClassificationCeilingsConcrete, Foundations and Footing (related to the proper setting of the building)Doors (interior and exterior)Air curtain doorsElectricalElevators and EscalatorsExit signsFire protection and alarm systemsFloorsFloor covering (installed with permanent adhesive, nailed or screwed in place)HVACWindowsWalls (interior and exterior)Wall coveringsTrash Enclosures (attached to the building)Site utilitiesSigns (exits, restrooms, room numbers, etc)RoofRestroom partitionsRefrigerated structures (cold storage, walk in freezer, etc)Millwork (general building or structural)

My intention is to develop a storage facility.

It's an interesting property - its a commercial building that includes a 3 unit Multi, 50+ storage units, and a deli/market.  

However, the rule is actually that you must correct the calculations in the year the error was discovered.So advocating a willful blindness to the depreciation during ownership is one of the best ways for your client to end up with "willful disregard" penalties as well as a fat preparer penalty.Run from this person. 

I make sure to have lots of foil, wax paper, plastic wrap, ziplock bags, to-go coffee cups, storage containers, etc.  

No fat cat in CA with a credit card can out compete you standing on the door stoop of a seller!!

Planning larger storage units.  25 wide by 45 deep. 14 foot clearance roll up doors and walk thru door.