ST –

Although all the information you posted is correct in its context... DHCR has nothing to do with the sale of an apartment, the taxes paid or anything having to do with the posters question.

The posters inquiry, although vague, indirectly questions the tax consequences, if any on a possible capital improvement.. The only factor that would effect this would be, or could be the details behind the roof deck such as if it was assessed for or not, if it is for all residents – 100% of the time and is it permanently affixed to the roof… The answers to these questions effect the valuation of the stock. How, can be viewed on the annual financial statements provided by the Accountant.

Now, just to ensure that I was not misinterpreting, or misunderstanding anything, I ran this question and your response by my in house CPA & Attorney, who were both puzzled by your response. Consequently; and with all due respect, possibly you can enlighten us as to how and why what you are talking about has anything to do with a cooperative sale? I would like to learn this.

~AR