Cost Basis Items on Newly Constructed Personal Residence

After reviewing the IRS's thin guidance and numerous web sites some questions remain.  Examples state that replacement of certain items such as free standing appliances and window treatments are not to be considered capital expenses.  How about new construction?

 

After purchase of the newly constructed home, with no appliances or window treatments provided by the builder, the owner then purchases originals.  Guidance indicates that built in appliances are capital costs (even eventual replacements) to be included in cost basis, but what about that first free standing washing machine?  In the case of the original window treatments they are attached, "built in" in effect, no less than an original light fixture.  These items have an expected life span of more than a year and add to the value of a home upon sale provided they are included in the sale.