| http://www.w3.org/ns/prov#value | - Equipment and capital improvement such as new boilers, refrigerators, stoves, central air conditioning, new bathrooms, complete renovation of apartments and kitchen, including structural improvements made to the property, such as a new roof, sidewalk, driveway, garage, fence, and basement are depreciated and deducted annually over a period of 5-15 years [IRC 262 and 280(A), and Treasury regulation
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