Similar to “Capital expenditure,” a capital improvement is any improvement to an asset that is intended to extend its useful life or increase its value. The replacement of flooring in a residence, for example, is a capital improvement. Money spent on capital improvements to business property must be capitalized — not deducted in the year the money is spent — and may be depreciated.

When a structure or component is built as a permanent improvement to a property, and it adds to the property's value, it's said to be a capital improvement.

An improvement on a piece of property which is going to increase the value of the property. Such an improvement may include a new roof, new windows or a new elevator.

an improvement that actually added to the value of your property, such as a new roof

an improvement you make to a CGT asset that is reflected in its state or nature at the time of a later CGT event

a permanent improvement to real estate, usually extending the useful life and value of a property

A permanent addition to the City's assets, including the design, construction or purchase of land, buildings or facilities or major renovations of the same.

Any structural improvement which adds to the market value.

Work carried out to an investment property which goes beyond maintenance and repair and adds value or improves the property - has implications for taxation and service charges.

"After deducting expenditures for administration, operation, maintenance, local assistance, safety, and rehabilitation … the remaining funds shall be available for capital improvement projects to be programmed by the state transportation improvement program." (Streets and Highways Code 163(e))

An improvement or addition that has been made to either extend the useful life or add value to a property and which is considered a non-expense item by the IRS and is subject to cost recovery (depreciation).

permanent acquisition or alteration of buildings, land, equipment or other assets with a useful life of more than three years.

Any permanent structure or asset that is added to a property in order to increase the property value.

Any change as a permanent improvement to real property that increases its value or useful life.

An improvement made to extend the useful life of a property or add to its value. Major repairs such as the replacement of a roof are capital improvements. The costs of capital improvements to business property must be capitalized and may be depreciated.

Any structure or component erected as a permanent improvement to real property that adds to its value and useful life.

IAny structure or component erected as a permanent improvement to real estate property.

A structure or major piece of equipment built or installed to permanently add value and capacity to property.

Any structure which is erected as a permanent improvement to real property; any improvement which is made to extend the useful life of a property, or to add to the value of the property.

Any structure or addition to a property erected as a permanent improvement that adds to its value and useful life.

An addition to a piece of real estate having a useful life of more than one year, or an improvement that is likely to prolong the life of the property. A capital addition is different from a repair, which maintains rather than increases the life of a property.

An improvement made to a property that will prolong the life of the property; not a repair.

A permantent improvement to real property, increasing its value or useful life.

Any component or structure that is erected as a permanent improvement to real property that adds to its value and useful life.

Any item, structure or addition which is a permanent improvement to the property.

When a structure or component is built as a permanent improvement to a property, and it adds to the value of the property, it is said to be a capital improvement.

Any improvement that extends the life or increases the value of a piece of property.

Value enhancing work carried out on a capital property.

Any major physical development or redevelopment to a property that extends the life of the property. Examples include upgrading the elevators, replacement of the roof, and renovations of the lobby.

an addition that adds value to a property

Any investment of money into physical improvements to property. An example would be a new wall, remodeling or a new heating system. Capital improvements are not deductible as an expense; instead, they are added to the cost basis and depreciated over the life of the improvements.

Any component constructed as a permanent improvement to real property that increases its value and adds to its useful life.

Any permanent structure or other asset added to a property that adds to its value.

Any improvement that increases the value or useful life of a piece of property.