SCHEDULE O

Asset Reallocation

AP Chexs will review all real property assets, FF&E, and M&E to determine if it meets Internal Revenue Code standards of allocation for depreciation. The review will constitute a full asset analysis to determine if they meet the required Modified Accelerated Cost Recovery System standard of 3-, 5-, 7-, 9-, 10-, 15-, 22-, 27.5-, 31.5-, and/or 39.5-year depreciation periods.