A repair fixes something that is broken.
The IRS indicates
what constitutes a real property capital improvement as follows:
- Fixing a defect or design flaw
- Creating an addition, physical enlargement or expansion
- Creating an increase in capacity, productivity or
efficiency
- Rebuilding property after the end of its economic useful
life
- Replacing a major component or structural part of the
property
- Adapting property to a new or different use
