That is what we do---- typically 50% of new, and draw maps to support the lines.

And maps to support the fencing, etc etc.

Such go into the client's depreciation records just like anyother invoices.

Never had an agent question the calculations------- but they have asked to see them.

Kind of like mileage logs------ agents seem to worry more about the existence, than the substantive content.

I think they figure if taxpayer has gone to the trouble of actually establishing the logs/drawings/calculations......... they probably have gone to the trouble of being realistic with the numbers.

Edit............a word of caution..........the old adage applies---------- pigs get fatter, hogs get slaughtered.