A capital improvement would be something you can't take with you if you sell or move ex: new roof, kitchen cabinets, water tank, furnace etc. a repair is if you fixed the roof, cabinets , furnace. painting to you may may look and you would think would increase the value. its a repair. fixing faucet so it doesn't drip is a repair etc. capital improvements are usually large ticket items that exceed $ 3000.00.
