Publication 527 (2024), Residential Rental Property -
"Improvements. You must capitalize any expense you pay to improve your rental property. An expense is for an improvement if it results in a betterment to your property, restores your property, or adapts your property to a new or different use. Table 1-1 shows examples of many improvements.
"Table 1-1. Examples of Improvements
........Flooring"
https://www.irs.gov/publications/p527#en_US_2024_publink[phone number removed]
