Roof repair expense or improvement??

[Saul Trejo]

Hello, I would appreciate your input on the following issue- We have a rental house in AZ in which the roof started leaking at several places.  It is not that old of a home (1999) but we are told that the tiles either have shifted or were not put on right so the whole underlayment is no longer any good-  So we have been given a quote to remove all tiles, replace the whole underlayment and then reinstall original tiles (maybe a few new to replace broken ones).  Estimate to do this is about 10K. 

The question is if this can be considered an expense and not an improvement so that we can fully expense the 10K?

[Carl Fischer]

@saul Trejo 

I think it will not be maintenance/expence but  improvement and depreciated. Your CPA should make this simple.