Capitalization vs. Expense

dimpy.handa

Dimpy Handa
Capitalization vs. Expense. Rentals R Us incurs the following expenditures on an apartment building it owns:

Item Amount
Replace the roof $25,000
Repaint the exterior 7,000
Install new locks 1,500
Replace broken windows 1,200
Replace crumbling sidewalks and stairs 7,000

Discuss the proper tax treatment for these expenditures.
 
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