Property Management

The purpose of a building's reserve fund in property management is to:

ACover daily operating expenses
BAccumulate funds for major capital expenditures and unexpected repairs✓ Correct
CPay property taxes when due
DProvide emergency cash flow for the owner

Explanation

A reserve fund (capital reserve) accumulates funds over time to pay for major capital expenditures such as roof replacement, HVAC systems, or elevator upgrades, avoiding large special assessments on owners.

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