Well, yes, you would need to sort out what applies and what seems the right decisions. I was simply offering how to handle that the Land was involved in the operations, so there should be some consideration for how the heck they got to use this land. That also addresses the issue of depreciation, if not these values, and the taking of funds, whether for lease payments or as distributions. All of it needs to be laid out as the different scenarios, choosing what really applies. Right now, nothing existing seems to apply. Payroll hasn't even come up in these discussions, yet 🙂