However, through the audit process, I discovered that fixing water / sewer leaks and rebilling at 80% rate would improve NOI more than the lease up projections would.2.

I’m sure audit rate on this has to be astronomical and just need good records?  

They conduct an energy audit of the building, and then they offer what they can do.

We currently use a simplisafe system to monitor the driveway to audit how many guests enter and if they bring pets.

I done retroactive corrections, and my CPA warned that it will invite tax audits.

I'm also hoping to get another property before the end of the year that won't have much time to bring in any income but will need the same outfitting.Going through this with the tax advisor last week, he strongly urged me to consider just carrying the losses forward, if I even had any, since they would be small compared to the cost of an audit and a one-time artifact of the startup processes.  

Any app will require some type of auditing....apps don't know if your trip is for business or personal usage...but they keep up with the milage for you. 

However I understand we'd be at high risk of audit if we go through with it.PS.

The IRS is very stringent on education and research hours, and have shown in several tax court cases that people who just "manage the manager" will not pass the audit.

I have faced this for many years and has not been an issue (yet), and survived the scrutiny of an audit.