Ignore at your own risk

https://www.irs.gov/Businesses/Capitalization-v-Repairs-Audit-Technique-Guide

The following table summarizes many of the factual considerations considered by the courts. These factors, although not exhaustive, should be considered in your analysis to distinguish between capital expenditures and deductible repairs.

Capital	Repair
Improvements that “put” property in a better operating condition	Improvements that “keep” property in efficient operating condition
Restores the property to a “like new” condition	Restores the property to its previous condition
Addition of new or replacement components or material sub-components to property	Protects the underlying property through routine maintenance
Addition of upgrades or modifications to property	Incidental Repair to property
Enhances the value of the property in the nature of a betterment
Extends the useful life of the property
Improves the efficiency of the property
Improves the quality of the property
Increases the strength of the property
Increases the capacity of the property
Ameliorates a material condition or defect
Adapts the property to a new use
Plan of Rehabilitation Doctrine

所有跟帖： 

• 谢柠檬！所以换坏了的冰箱，Stove,HVAC都是Repair -Redrockmm- ♀ (156 bytes) () 04/14/2016 postreply 08:27:15

• 我觉得区别在于修复还是更新。 -gqc- ♀ (283 bytes) () 04/14/2016 postreply 08:53:52

• HVAC是building component，换新的肯定是improvement -柠檬椰子汁- ♂ (468 bytes) () 04/14/2016 postreply 09:01:14

• 再谢！明白了。 -Redrockmm- ♀ (0 bytes) () 04/14/2016 postreply 09:14:29

• 想问问换空调的折旧费用将来卖房子的时候也需要 recapture吗？ -gqc- ♀ (0 bytes) () 04/14/2016 postreply 12:18:07