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I am not an accountant, but to my knowledge, LL 11 is not typically a capital expence as it is maitenance, if you couple the work with some desired improvement you may be able to work it in.
~AR
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You're absolutely right! Local 11 is maintenance work and payment of taxes indicates on the work that this is maintenance.
I think the idea persists that if greater than $5K, it must be capital expense.
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We are treating LL 11 as "capital".
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