. $16,000Adorable brand new custom built 8’x16’ tiny house studio, on new Ronco deck over flat bed trailer.Has registration and license.Daybed that folds out into a king bed~ Full bath with full size shower and toilet~ High Quality siding and trim~ Fully insulated ~ Bruce hardwood floors~ Oakridge roof shingles~ Prewired ~ Pre Plumbed

I just need to replace some shingles, and a garage door.

Putting on a new layer of shingles could be considered a repair rather than an improvement.The basic idea of improvements is that it adds to the life of the building.

Unlikely.80% of our landlords use Excel or bar napkins or some combo. 60% of our small business owners are single-shingle "one man bands," and they too use Excel.QBO, Waveapps, Freshbooks, Stalebooks, SloppyBooks, Xero, One and all the others are nice to have but not must haves until you have several rentals or complex rentals (such as a strip mall or something).

If only the outer roof covering (membrane, shingles, etc.) was replaced but none of the underlying roof system, it is not a restoration and you can expense these costs.  

It's a standard asphalt shingle roof on a 1.5 story SFR.  

Is it interlocking shingles?

They don't assign much, if any, difference in value for a 10 year old shingled roof versus a 20 year old one. 

:-)I had 3 FBI tenants (Flat Broke Indians) put up 7 squares of shingles on some apartments for a $100 credit towards their rent. 

HI Bp,I lost about 60 shingles on my duplex during Hurricane Irma.