" I can argue that it meets both your definition "
I don't and can't write tax law. I'm not even the determining authority for the interpretation of tax law. I'm not going to debate this. But you can feel free to do so with the IRS or better yet, a federal judge who has the authority to interpret, and even change tax law. I can tell you this though. If you claim a $10K property improvement as a repair expense, you can expect to be audited about 24-36 months after you file the return, and you will lose on the audit. I've been a landlord myself for 25 plus years. Been there, done that, got the T-shirt.
