What IMPROVEMENTS (not repairs) are tax deductible for rentals?

[Malkia Ra]

Two major improvements to SFH rental property this year:

1. Installation of a fence - rental is located in heavily wooded area; fence is to keep out the various animals that come onto the property (and have "terrorized" tenants over the years).

2. Installation of a walkway.

I understand both increase the overall value of the property; however since they were installed specifically for tenant's benefit, could they be a deduction?

[Greg Scott]

Every improvement will eventually result in a deduction against your taxes.  The question is whether you have to depreciate the asset or you can expense it in that year.  A lot of it depends on the size of the improvement. The best solution is to talk to your CPA.