You linked a .com article that is outdated, and a Turbotax page that doesn't discuss the topic. Read the IRS explanation that was already posted once, but I added the link here as well. Seems the government changed the rules on 179 to include roofs on non-residential commercial buildings.
https://www.irs.gov/newsroom/new-rules-and-limitations-for-depreciation-and-expensing-under-the-tax-...
