https://innago.com/repairs-vs-....capital-improvements
Capital improvements refer to the additions or changes made to a property that increase its overall value. These enhancements typically extend the life of the property or adapt it to a different use. For example, adding a new roof, installing a central air conditioning system, or constructing an additional room to a building are all considered capital improvements. Such projects typically require a significant investment and are not simply maintenance work.
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