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Under audit an agent would look at the following:
The "new" clarifications this has still not really changed. As long as the above seven are not accomplished the expense is still repair and not capital.
The dollar amount is high but, if the costs do not add to the value and are truly cosmetic with no added components then it would not be capital.
Capitalization is required for amounts that are "reasonably expected" to materially increase one of the factors.