The first was that the document they took my signature from was somewhat enlarged relative to the one they stuck it to.

., going from shingles to to clay tiles) used, if so it may be a betterment - NO the same grade shingle will be used, so again N/A.4) Was the work related to an enlargement of the building, if so it may be a betterment - NO, so again N/A.XX) Tentative Conclusion - this is NOT a BettermentRestoration Questions:1) If ONLY the outer roof covering (e.g., Shingles) were replaced, but NONE of the underlying roof system/s, it is NOT a restoration - this appears to be directly on point and appears to point strongly to expensing2) If any significant load-bearing elements (e.g., decking/sheathing) were replaced, then the entire cost is likely a restoration - NO load-bearing elements were implicated, so this is N/A.3) If more than 40% of the insulation layer was replaced, it may be a restoration - NO insulation will be implicated, so this is N/A4) Did the Taxpayer claim a retirement loss for any portion of the old roof - NO, so this should be N/A5) Was the roof work performed because of other capital improvements - NO, so this should be N/AXX) Tentative Conclusion - this is NOT a RestorationI need to read the regulation closely to fully verify the above, but it seems as if their is sufficient basis for taking the position that a simple reshingling (and no more), can be expensed and not captialized.

I found only few little points to improve property: changing hardwood floor in three rooms (existing is in very good condition, however I have few hundred sq-ft of beautiful walnut hardwood flooring from friend :) and this will add to character of the house, adding driveway for garage on back (there is driveway for 4 cars on front), enlarging master bedroom closet, and adding doors for outside from laundry room.

Moved AC to attic to enlarge shower space.

The kitchen was a BOOM by enlarging it and making it an open concept with light colors to add space.

In addition to adding the second opening we enlarge the first one substantially.  

If you plan on catering to the female athletes - rebuild your closets to make them more functional, enlarge them if you can, deck out the bathrooms and kitchens and you'll have no problem filling them.  

I am creating more of helping others by enlarging my vision.

When possible we use enlarged openings - archways, pocket doors, or double french doors to create a greater feeling of openness while curtailing structural (re)engineering costs.

Enlarging the living room and adding the bathroom. 764 square foot house6,970 square foot lot Online is shows as 2 bedrooms and 1 bathroom.