Good small property owner guide to final Tangible Property regs?

I haven't found anything that I would consider definitive, but my strategy is:

1) Start the new stuff in 2014, even if it would be leaving money on the table by restating things. That way you don't have to fill out the brain-busting for 3115. 2) Claim the safe harbor and de minimus elections every year. 3) Try to space things out so you always fall under the 2% safe harbor limit. 4) If you are over the 2% limit... then it gets hard. Even with all the examples in the rules there are still large grey areas IMO. For example, one of the examples says a guy who puts a new membrane on a flat roof over the old membrane can take a repair deduction. So... if I put a new layer of shingles on a regular roof over the old layer, is that a repair? It's all "facts and circumstances" and "material improvements" and no one can say exactly what that means.

Here's a couple of links I found helpful: