Investors & landlords

except you must really decide if the plumbing was a repair, or an improvement. It's a repair if you replaced a bad line, all the way to the street, and if you moved it to a better location in the process. What would be an improvement is if you renovated a bathroom in the same period.  If demolition required removal, or destruction of items that then had to replaced, the repair allows for like quality replacement. Upgrades are improvements.