Roof replacement: Insurance deductions and taxation

[Senthil N.]

I am getting my roof replaced on a rental property.  The cost is divided as follows: 

• Insurance is covering portion of it
• I am covering portion of it (as my insurance does not cover full replacement cost).  I only get the non-depreciated cost of replacement
• I am also paying insurance deductible

Are all or some of my out of pocket spending, tax considered as repair expenses or capital improvement?