Re shingle Roof - Tax Treatment Expense or Capitalize

[Christopher Smith]

Will likely re shingle an 18 year old SFR's roof in the next 12 to 18 months. No major structure work will be required, nor removal of old shingles. Will likely run around $6,000.

I've seen some fairly aggressive back and forth on this issue in other forums where the opinions run about 50% for capital, and 50% for expense. The criteria used to be does it add Value, Adaptability or Life to the asset - if so Capitalize. I personally don't thing it "adds" to any of those things, it merely "preserves" the original value and life. Any thoughts? 

[Rich N.]

I would think its a capital item.  Based on these other thoughts...

1. replace a window pane - expense. replace entire house of windows - capital

2. replace a part in a heating system - expense. Replace the entire heating system - capital

3. repair/replace and outlet/light fixture - expense. Replace knob/tube wiring - capital

4. replace a fallen or damage siding - expense. Install new siding - capital

5. repair/replace a piece/section of a roof - expense. Replace/overlay entire roof - capital !