Repair or Capital Expenditure ?

[David C.]

To the group:

In regards to a SF rental property, I have been trying to better define what would be considered a capital expenditure and what would be considered a repair. In some instances, it is easy to tell: Patch a roof -> Repair, Replace a roof -> CapEx, Replace one window -> Repair, Replace all windows -> CapEx.

But for me, I am wondering about other situations:

Remodel/replacing countertops: I would consider this CapEx, but I have seen some consider this a "repair". Which one ?

Replace an appliance(s): CapEx or "repair" ?

Replacing a toilet in a 1 Bath unit: CapEx or "repair" ?

IRS Pub 535 runs through some of these situations, but there is some "grey zone" regarding this from what I can see.

Can anyone Clarify?

Thanks!