was the new one a substantial upgrade to the old one? Then it's definitely a capital expensiture. read no further.
the safe harbotr means that if you meet the tests, the iRS can not challenge the expensing of the item. just becuse an item does not meet the SH rules does not men it is not a repair
see this aruicle
https://www.thetaxadviser.com/issues/2021/oct/capitalized-improvements-vs-deductible-repairs.html
read example 2 for roof repairs. The final decision on capitalizing or expensing must be yours.
