Should the cost of roof leak prevention be amortized as long term

If it is a new house, the roof leakage prevention project should be included in fixed assets. If it is the maintenance of old houses, it can not reach the conditions of major repair costs referred to in the "Regulations for the Implementation of the Enterprise Income Tax Law", it can be a one-time into the period costs; if it reaches the conditions of major repairs, it will be amortized according to the remaining useful life of the fixed assets. Generally speaking, the roof leakage prevention project does not meet the conditions for major repairs.

Regulations for the Implementation of the Enterprise Income Tax Law

Article 69 The expenditure on major repair of fixed assets referred to in Article 13(3) of the Enterprise Income Tax Law refers to the expenditure that meets the following conditions at the same time:

(1) the repair expenditure reaches more than 50% of the taxable base at the time of acquisition of the fixed assets;

(2) the useful life of the fixed assets is extended by more than 2 years after the repair. extended by more than 2 years.

Expenditures specified in Article 13(3) of the Enterprise Income Tax Law are amortized over the remaining useful life of the fixed assets.