Rental property garage door replacement ... repair expense or capital improvement?

[DX-hound]

We had to replace the garage door on our residential rental property.  The old door broke and was considered unrepairable due to it's age and parts availability.  Should the door and installation costs be entered as a repair expense or as a capital improvement (amortized over some number of years)?

[DoninGA]

That would be a repair.

[Hal_Al]

I am of the opinion that is a new capital asset and is normally depreciated over 27.5 years. However under new de minimis rules, you are able to deduct the entire cost in the year of purchase. You do not enter as repairs, but enter under assets. The TurboTax interview will get you the deduction and fill out the forms properly.

For details see: https://ttlc.intuit.com/questions/3266204-de-minimis-safe-harbor-election?jump_to=answer_5361755