In a rental property that has a sunroom, the roof of the sunroom began leaking. The water from the leaking roof damaged the walls, window frames, electrical outlets, door and floor. Is the cost of the new roof and the repair of the walls, windows, electrical and floor considered to be capital improvement, repair expense or some of each? My first guess is that the roof would be capital improvement while everything else would be repair expense deductible in the year incurred. Any thoughts? The rental property is located in a foreign country. Does that make any difference?