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In my own case, about five years ago I had to replace an air-handler blower -- a part.  We found the part as a refurbished -- not "new" -- unit.  In that case, we called it a "repair."

Here's another example, for which I might casually seek comment.

There were no "repairs," "improvements," or "renovations" planned for this year.  I try and plan management of my rental property and my personal finances a year in advance, so I am attempting to do an "estimated" schedule E for 2018.   

I was notified that the sub-floor in a corner of the bathroom had deteriorated because of poor caulking around the linoleum.  It needed "repair."  A little less than half the subfloor would be replaced.  

This, however, would require complete replacement of the bathroom floor tile.  In the process of repairing the subfloor, the vanity cabinet would be removed and damage to it would be unavoidable.  

IRS allows "parts" and materials to be written off if each different item is an expense less than $200 -- entered as "Supplies" in the Schedule E.  So I paid attention to this aspect as the "project" became better defined.

Repairing the subfloor, the toilet had to be removed, and it was determined that the toilet -- an item of $225 new -- was damaged.  Because the vanity cabinet would be damaged, we planned to replace it.

However, this was not a "complete bathroom renovation," and it was undertaken initially to repair the subfloor.  Subfloor replacement required both vanity cabinet and toilet replacements, both of them damaged at the point of re-installation.

I broke down each element of the project, consulting IRS and accountant guidelines.  

The subfloor repair was cheap -- about $320.  It was a "repair."  Most of the materials used for the project cost less than $200/item, so those expenses were totaled and entered in the Schedule E "estimate" as "Supplies."  

The linoleum or tile replacement for the entire bathroom, according to guidelines, was a "restoration" that would be subject to capitalization.  Oddly, $30 was the expense of the materials, but the overall charge was $660.

The broken toilet, by guidelines, was a "repair."  Further, the vanity cabinet, by guidelines, was a "repair," despite the expense of $1,040.  [The accountants always advise that the amount of an expense is not necessarily relevant to the issue of "repair" versus "improvement/restoration."]

The contractor advised adding another cabinet base -- more drawers and shelves -- for $285.  This was an "addition" or "improvement.

Nothing was done with the bathtub.  Nothing was done to plumbing fixtures, except those involving the vanity cabinet -- a parts expense of $93.  The bathroom wall-tile was left in place, but some of it was re-grouted, and felt that the grout was either a "repair" or a "Routine Maintenance Safe Harbor" item.  To keep things simple, it was deemed "repair."

The planned capitalization amounts to a total of ~$950.  Now we get to the issue of the special "election" based in the 2014 regulations -- complicated by a need for an "accounting process" by which capital items are simply expensed, and the problem that you can't easily reverse your depreciation and expensing strategy once the "election" is taken.  Under the election, I would get maybe half the $950 written off as deductible expense.  Otherwise, the two items depreciate over 5 years.  I chose against the safe harbor election.

Similarly, for carpet.  Some accountants argue that you should be able to expense and write-off carpet replacement for the entire property.  But even as a rental property, the carpet figures into the marketability of the rental.  So without bothering with "Routine Maintenance Safe Harbor" under a 10-year expectation of replacement, I intend to capitalize the carpet when it needs replacing again.