These are Two Different Things: renovations and repairs

I teach it like this:

Replacing a broken window is Repairs Expense.

Replacing all of the windows with new, is Improvement to the Asset and not expense.

Then, Whether you can Accelerate that as an expense write off or not, falls under the tax regulations that apply.

You should be able to better understand this as "still invested in the property and having a significant useful life" = Not expense.

Hope that helps.