Return in Furnace closet

I would like to know how you would report on the following condition.

90+% furnace with PVC flue piping. 14 year old Rheem. Located in a utility room in closet.

Return air grill in furnace room.

Secondly. Why do they place the filter in an area where it is difficult to inspect & replace. It states at the cabinet between lower & upper doors.
“Furnace Access” Then the stick the filter just above the blower and when you have to change it they have to unscrew both doors then fight to get the filter past the wires/blower and the metal & paper of the filter gets caught.

Just seems lazy & stupid!!

I’m not HVAC specialist, but that return vent looks to be on the small side (may just be obstructed from view).

As far as the filter is concerned, you could write something like,

Consider installing a return air register (may not be the correct word) which can be fitted with a filter to promote ease of maintenance.

Its called lack of knowledge and or cutting corners to save money by the contractor.
Here is a Pic of one that I just ripped the owner on.:frowning: