Not in the year in which it was earned, but when you sell the capital
asset, the income is very real. :-)

And it's very transitory.

A new Comfort Suites goes up across the street, and *poof*! -- it all goes
away...
--
Jay Honeck
Iowa City, IA
Pathfinder N56993
www.AlexisParkInn.com
"Your Aviation Destination"