How should I deduct the cost of replacing the roof on a short-term rental that's rented just a portion of the year?

[gmrivas]

This includes replacing the furnace and sewage line work.

[MichaelL1]

These costs appear to be major improvements and should be capitalized.

 Repairing a roof by replacing 10 percent of its shingles is a business expense. Replacing the entire roof is a capital improvement. The cost of a capital improvement is not fully deductible in the year it is paid. It is deducted proportionately over a long period of time. For instance, if a new roof costs $10,000, a small amount of the cost--$364--can be deducted each year for 27.5 years, which is the IRS-determined useful life of a roof on residential rental property.

Below are a couple of helpful links:

https://www.landlordology.com/repairs-vs-improvements-tax-deductions/

http://www.nolo.com/legal-encyclopedia/repairs-vs-improvements-how-tax-deductions-differ-landlords.h...