Mixed use property clarification needed

[cathe]

On pg 7-7 of the TaxBook, second column, top of page, there are 4 expenses listed as allowed in full. In the following example the "other rental expenses" are treated as carryovers. Assuming they are direct expenses, which are they? Carryover or allowed in the current year. Have I mis-read something here?

Cathe

[erchess]

carried over

They are carried over because the taxpayer's loss is limited due to the fact that there was more than minimal personal use of the property. In the real world he probably won't ever get to use the carried over expenses unless he converts the property to full time rental or possibly sells it. I'm not sure if un-allowed losses increase basis or not.