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    Rental Property Management Fees or Amortized Expense

    Hello All,

    I hope everyone is staying sane these days. I have a client that has posed the following question to me and I am stumped.

    When we purchased each of our rental properties, we hired a company to help us through any and all aspects of purchasing the property, fixing it up, and renting it out. The services rendered included market research, property inspection, initial feasibility analysis, estimations of purchase cost, oversight of transactions facilitated by local professionals, estimation of construction costs, engage and oversee local contractors and subcontractors, advertise the property, screen potential tenants, oversight of all negotiations not requiring licensure, and other reasonable duties necessary to complete the business of the purchaser. The business of the purchaser was to buy, fix, and rent it out. This particular fee only covered services up until a tenant moved in. The fee was a percentage based, in part, on the market value of the property upon completion of the initial renovation and came to around $10,000. So the question is, do I include this amount in the renovation costs and depreciate it over a period of 27.5 years, or would this expense be entered as a professional fee and deducted all in the current year ?

    ----My thought is to treat these costs as capital expenditures, especially since the fees are incurred before a tenant moves in; depreciate over 27.5 years.

    TIA and try to remember to breathe every now and then!
    Circular 230 Disclosure:

    Don't even think about using the information in this message!

    #2
    Pre rental expenditures

    Had to read it a couple of times, but here's my take on it.

    Expenditures have little to do with the property itself, but rather are of an advisory and feasibility nature. Hence I would capitalize same and amortize over 60 months,
    splitting among several properties if need be according to pro ration of income.

    Expensing total in one year would tend to skew the results, showing more of a first year loss, and maybe butting up against the $ 25,000 ceiling.
    ChEAr$,
    Harlan Lunsford, EA n LA

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      #3
      I was thinking along those lines as well. My thought was to amortize the expense over 180 months as start up costs.

      What category would you use for these expenses, research and development costs?

      Thanks for your input.
      Circular 230 Disclosure:

      Don't even think about using the information in this message!

      Comment


        #4
        Originally posted by DaveinTexas View Post
        I was thinking along those lines as well. My thought was to amortize the expense over 180 months as start up costs.

        What category would you use for these expenses, research and development costs?

        Thanks for your input.
        "Lease acquisition"
        ChEAr$,
        Harlan Lunsford, EA n LA

        Comment

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