If you're trying to calculate the capital gain on the sale of your home, an unofficial rule of thumb is that if you can carry the improvement out of the house, it's not a capital improvement to the property. Thus a new refrigerator or microwave would not qualify; new kitchen cabinets would qualify.
This IRS Publication lists some common capital improvements (Scroll down to "Basis Adjustments"):
https://www.irs.gov/publications/p523
**Answers are correct to the best of my ability but do not constitute tax or legal advice.
