The presented character of the $188K listed would be initial property improvements needed to bring it to rentable condition.  Prior to what will be discussion with the client, I had taken the pdf manual list into excel and then compared that detail with items that have been listed from 2012 forward. It appeared to be that about $28K had been included in prior filings.  If correct, it would mean that $160K was not-the reasons for this not being clear at all.