., 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.

Tile is so old looking, Formica is worse.. 

Menards is your supplier.

Electric 4500, permits 1200, power wash siding 500, cabinets 8500, appliances 3700, quartz 5800, insulate 450, tile 6k, demo/dumpsters 6k, mold/vapor barrier crawlspace 2k, doors%closets 3k, subfloor repair 1800, plumbing/fixtures 14k, exterior window/door/fascia replacement 2k, knobs/shelves 3k, replace 1 car garage door and motor 2k, staging/marketing/stamps 500, framing/remove wall/LVL beam/architect 6300, trim/crown/casing 2k, reseal driveway 600, mudjack 1500, paint interior/exterior 7k, maid, etc 1k, demo concrete side patio and seed with dumpster 1700, landscape 1k, replace 8 windows and sliding patio, shower glass door 5500total rehab 107k

I.e. you can likely have your carpenter hanging trim while your tile guy is working in bathrooms.  

For example, on my flips, I would often need to point my contractors to some suppliers why I get materials for less then they do.

I met personally cleaners, the granite supplier and installer, the furniture retailer and supplier, the flooring stores and sales staff, and hot tub suppliers and technicians.

you will be dealing with houses that are 120+ years old.3/be on the look out for asbestos, there’s a bunch of it used on pipes, fire proofing and tile floors.I had a great agent and real estate attorney, happy to share there info if you are interested.

It wouldn't be Joe Schmoe at basic tile flooring contracting, correct?

Its a great area, strong manufacturing and Agriculture, major employers like John Deere and all their suppliers in the area.