Those are both capital expenditures. They are considered building
components and must be depreciated over 27.5 years. However, they may qualify
for the new (2015) write off rules.
The Three New Safe Harbor
Rules
1. Safe Harbor
for Small Taxpayers (SHST) The 2% rule
2. Routine Maintenance Safe
Harbor
3. De Minimis Safe Harbor Up to $2500 (from
$500) for 2016, but unofficially allowed for 2015 You can
still use the De Minimis election for anything that qualifies. You may use the safe
harbor to deduct amounts up to $2,500 per invoice
or item (as substantiated by invoice). https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations
This option will come up in the TurboTax interview
