A roof replacement does not qualify for the Section 179 deduction as it is considered Real Property. Real property is defined as land, buildings, permanent structures and the components of the permanent structures (including improvements). Other examples of property that would not qualify for the Section 179 Deduction include paved parking areas and fences.
A roof replacement is depreciated over the life of the building which for a business is 39 years, this would be prorated for the year.
For further information in regards to depreciation see IRS Publication 946.
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