Depreciation new garage door and replace pipes bathroom

[ALIMT]

I have a residential rental- - install a new garage door and replaced pipes in one bathroom of the rental. Which of the two can be deducted as repair expense or do they both have to be depreciated
for MACRS 27.5 same as rental house? Thanks for your help. Garage door cost $725 pipes $4192 work done 8/16/2013

[DonB]

Pipes as $4k sounds like an upgrade/improvement , same for the garage door. I would depreciate both at 27.5 yrs. Just me--

[ttbtaxes]

Would the taxpayer qualify for the safe harbor for small taxpayers under Reg 1.263(a)-3(h)? That's the lesser of 2% of the unadjusted basis or $10,000 provision.

[Earl]

Floors

Rental property. Replace damaged carpet with vinyl flooring (looks like wood).
Repair of depreciate? If depreciate how long?

[sandigi]

Learning so much in here!!

Would the taxpayer qualify for the safe harbor for small taxpayers under Reg 1.263(a)-3(h)? That's the lesser of 2% of the unadjusted basis or $10,000 provision.

Thanks, I printed out some info on your reference and will read up on this.

[taxea]

both sound to me like repairs/replacement that maintains the rental in good condition. I would expense them both.

[jsamans]

both sound to me like repairs/replacement that maintains the rental in good condition. I would expense them both.

The quirk is that replacing a roof that is currently leaking also maintains a rental in good condition and yet is depreciated rather than being treated as an expense. On the matter of the pipes, my sense is that if your client replaced a few pipes because they were leaking, that's like putting some new shingles on the roof: a repair. If he or she redid all of the pipes (e.g. a gut-rehab), that'd be depreciated.

The garage door strikes me as depreciable unless it was replaced because it was physically broken in an accident (e.g. car drove through it).

But really, I think you could argue this either way.

[taxea]

A review of the new repair vs depreciation rules might make things clearer. I do agree that a new roof and updating of the entire plumbing pipes would be depreciation. The new rules define what would be considered depreciation and the length of time to depreciate.