Sometimes there is nothing broken, but we think there’s a problem about to happen.  A badly worn roof, a 35-year-old forced air furnace, a lot that directs all the surface water toward the house, or a corroded pipe are all examples of things that I think we should write up even if they’re still working.  Where we think failure is imminent, we include it in our reports.  If you were a lay person buying the house, wouldn’t you want to know?