The argument I'd make is there are two support beams parallel to each other where he main support beam is still fine but this one, the shorter one, is damaged by termites and needs to be replaced. I'll definitely go repair and write it off in one year as it just doesn't make sense to write off over 27.5 years. The value of the dollar today will be far less valuable. Five years? Maybe, but inflation needs to be taken into consideration when dealing with depreciation write-offs.
I was just concerned that since I'm replacing the wooden beam now with a steel beam if that is considered an "improvement" even though just a smarter repair job given the situation. This isn't a remodel or addition to the building. Thanks for your continued response.
