Rental losses against personal income

I like to claim as much as I can as expenses under repairs and supplies rather than capital improvement. Simply because depreciation needs to be recaptured where as expenses do not. I do ensure that the expenses are reasonable and below $2500 per contractor. For example, if my rental needs carpet change within 5 to 6 years that cost $1800 then it doesn't make sense to add it to cost bases but if I replace a roof them it does get added to cost bases. however, roof repair does get expensed. I would recommend seeing CPA, it's a cost of doing business.