Which item qualifies as a major improvement expense?

• A. Gazebo addition
• B. Roof replacement due to wear and tear
• C. Routine janitorial supplies
• D. Replacement funding for sidewalks

Answer: (A)

Major improvements are capital expenditures that add value to the property or extend its useful life beyond normal maintenance. Adding a gazebo creates a new feature, increases usable space, and enhances overall property value, so it qualifies as a major improvement expense. Replacing a roof due to wear and tear is a standard repair that restores the original condition, not an enhancement. Routine janitorial supplies are ongoing operating costs, not capital improvements. Replacing sidewalks due to wear is typically a maintenance/ replacement activity rather than a new improvement. Therefore, the gazebo addition is the major improvement expense.