Repairs to new duplex

[Troy B.]

I just bought a duplex which one was rented and one not. Both units where in need of some repairs but I'm not sure what is a tax deduction and what I have to depreciate. I know the painting and cleaning can be deducted and that anything that adds value to the property is a improvement but it seems very confusing. For example the linoleum was ripped bad in places, the shower surround was cracked and all the faucets had leaky valves. These expenses just couldn't be repaired and had to be replaced. Would these then be deductions or still considered improvements?