Can I deduct a new roof for a business building

[rsts]

Replaced a roof on a building I purchased for business use, Can I deduct the cost of the new roof?

[DoninGA]

The roof is an asset that has to be depreciated at the same recovery rate as the building. 

[Carl]

Your roof costs can't be deducted "per-se".  It has to be depreciated over time. You'll enter the new roof as a business asset and it gets depreciated the same as the building. Typically, business real estate is depreciated over 40 years.