Repair or Improvement for Taxes

[Joseph Heimann]

Looking for advice on a specific tax situation.

In 2019 I had to repair some rot in the structure of one of my rentals. They ended up needing to remove and replace 2 of the larger windows. 

Finishing up my taxes now and looking for thoughts on how this should be set up. I was thinking of putting the cost of the windows as a depreciable asset and the rest of the bill on repair expenses. I have seen advice online where it has been argued for the whole bill to be repairs or the whole bill to be capitalized. 

Since I received the bill late in the year, the payment is also split between 2019 and 2020. From what (I think) I know about repair expenses is that it matters when you pay for it not when it is complete. So this would mean I deduct the amount I paid in 2019? 

Thanks in advance.