Is siding to replace rot an improvement or repair

[Wesley C.]

I've got a house with fiber board siding that is rotting on three sides of the house.  I'm going to put vinyl siding on the three sides of the house that are rotting and and leave the front of the house fiber board because it is in great shape and it cosmetically looks better than vinyl.  Can I deduct this as a repair or is this considered an improvement.  Thanks for your thoughts.