Garage Door - Repair or Improvement?

[Justin B.]

All,

I recently replaced a garage door in one of my rental units.  Just trying to figure out if it's an expense or a depreciable asset.  We replaced the door with the same quality and it was $750 (so not too expensive).  As to whether the existing garage door had reached it's useful life, I think you could argue either way.  It looked in good condition and all of a sudden cracked beyond repair.

Just looking for schools of thought on this.  Thanks!

[Dave Toelkes]

@Justin B. 

Technically speaking, anything with a life greater than one year that you replace is a capital improvement and is depreciated.  However, there is a de minimus rule that allows replacements costing $100 or less to be expensed.  

The garage door is an integral component of the rental dwelling structure and as such its replacement cost would be depreciated over 27.5 years.