Do you mean a roof deck for residents to enjoy and that is part of a roof replacement may be considered capital improvement?

The answer is yes. A capital improvement is any major outlay of money (usually above $5,000) that improves the conditions of the property. A capital investment may be on new projects or replacement projects such as replacing an old mechanical elevator with an integrated circuit elevator or buying new cabs. Even, the cost of replacing floors or carpets are considered capital investment, unless this is done on a yearly basis, and is then considered a recurrent event.

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