Saving receipts for home improvement costs so I can adjust cost basis when I sell. Ten years ago, replaced washer & dryer with new Amana washer & dryer. (Assuming if I fixed the old ones, that would be maintenance so cost wouldn't count, but getting nice new ones would count as capital improvements.)

I don't agree that replacing or even upgrading appliances is a capital improvement. They wear out, after all, and replacing or upgrading them doesn't extend the life of the property (as opposed to a new roof).

Phil