...missed the word "adjusted", and assumed we were talking about cost basis on the *sale* of a home. Thanks, @Carl.
So for immediate deductions on a primary or secondary residence, there are none. However, on the sale of the property, built-in appliances *may* add to the cost basis. Check https://www.irs.gov/pub/irs-pdf/p523.pdf, page 8 and 9 for more information on this.
