A: Landlord has an obligation to provide clean water, suck it up and buy it.B: Hard water is bad for your plumbing, buy it hopefully to decrease future repairs.C: Water softeners, like under-sink disposals, ice makers, ceiling fans, love to break and cost you money.

Under IRS rules (see IRS Publication 925 on Passive Activity and At-Risk Rules), when you sell a rental property, all suspended passive losses from that property and the rest of your portfolio become deductible in the year of the sale, provided you fully dispose of the activity and it is not exchanged for another property (like in a 1031 exchange).If you have $100K in losses from your entire portfolio, those should be applied to the capital gain from the sale of the property—not just the $50K from the specific property being sold. 

I would give them an example - if you have a garbage disposal and they clog it because they are putting too many things down it, its not the landlords or garbage disposals fault. 

Also, who is disposing of materials?  

However, if it qualifies, you could potentially apply bonus depreciation or Section 179 to write off more of the cost in the first year.You can also partially dispose of the old undepreciated cost.

You’ll be able to move forward with confidence, knowing that you’re making informed decisions based on proven strategies.Resources Are Your Foundation for SuccessThe truth is, success in real estate investing isn’t about luck—it’s about preparation and having the right resources at your disposal.

Another benefit is the ability to dispose of a component like the old roof when a new roof is installed. 

For instance you won't put in a garbage disposal, or you only put in vinyl flooring instead of carpet ect...?

@David Dachtera,Yes, Mindset is the most powerful tool we have at our disposal but also our greatest enemy.

Anything else is garbage and will be a disposable car at the end of its 10 year battery life or whenever it gets i a minor accident.