The new led light installed that morning burnt out.

CPAs probably don't like it when said mutual clients semi-jokingly ask if they can depreciate a light bulb or plunger (I already know the answer is "no"), but it sets the agenda of "depreciate anything you can possibly depreciate, unless it's going to trigger an IRS audit" clearly.Depreciating $10k in a given year, which might save $4k come tax time (each year for a couple years), is the same (if you divide by 12) as reducing your interest rate on a $500k mortgage from 4.5% to 3.375% (comparing monthly P&I payments), or doing something else to increase your cashflow by ~$300/mo.

The bills are transferred in their name but we are listed as the landlords so that we will be notified if they don’t pay so that the lights, water or heat will not be shut off.

But worst case, if that doesn't happen, I'm assuming I need to move all the utilities into my name to keep lights on, even if it is only for a few days before I find a renter?

HOWEVER, you are also dancing on the line of loan fraud, so I would tread lightly there.First, the very smart part of your strategy.....buying separately. 

The kitchen has become a place to showcase counters, cabinets, islands, appliances, fancy accessories like pulldown shelves, cabinet handles, lighting, etc.

Also paint the Visual exterior sides a consistent light color to reflect the sun.

Completed renovated one unit and did a light renovation to the other.

However they have units that sit vacant longer. and tend to have more problems from the tenants they do have.Just like I do from my one unit that has just average fixtures, faucets, layout and paint schemes.I am happy to ereport back thank you to all the original respondents to the original thread.

I think color needs to come down to lighting and space, the darker the cabinet in a smaller, not so well lit kitchen is going to make the kitchen appear smaller while white or light color cabinets will reflect more light and hopefully have the opposite effect.