There is no official DHCR list of eligible Individual Apartment Improvements (“IAIs”). While DHCR’s Fact Sheet # 12 does provide some guidance, the lack of an MCI-type list of eligible W work has always caused some uncertainty for property owners who have found it necessary to rely upon case-by-case determinations by the agency. This uncertainty has been put into sharper focus in light of the creation of DHCR’s Tenant Protection Unit (“TPU”) in 2011. Since that time, DHCR has issued hundreds of audit notices to owners, seeking lists of itemized costs of individual apartment improvements with the caveat that any undocumented or unexplained increase at the audit stage could, if not refunded, result in treble damages in the future. As a result, at this critical juncture we have reviewed numerous DHCR administrative decisions and opinion letters to collect the following list of eligible improvements and ineligible repairs.