A property is normally expected to be
separated into rental property
portions and other portions using cost
accounting and other reasonable methods.
When the proportion of the property used for rental purposes is high, the
property can be split for presentation purposes between rental property and others.
When the proportion of the property
used for rental purposes is low, the
property as a whole can be booked as
"fixed assets except rental
properties" and is outside of the
scope of rental property disclosures.