Special Assessment on Rental for HVAC Design

[RD94043]

My rental unit had a SA of under $1000 in 2024 to pay for the engineering and architectural work in preparation to install a new HVAC. This does not include the HVAC itself as each owner will be free to install or not in the future. Thees plans however ensure that all the units are installed in a consistent manner with minimal re-approval by the HOA when an owner decides to install.

So, should this engineering design cost, which was not optional, be deducted as a repair (1 yr), depreciated improvement (27 yr) or simply a management cost added to the monthly HOA dues for the year?

TIA

[RobertB4444]

Since it is a thousand dollars I would deduct it as either a repair or a management cost.  Either is fine.

@RD94043 

[RD94043]

Thank you!