If you paint the rental yourself, deduct the cost of paint. Painting a rental property is not usually a depreciable expense. In most cases, however, you can write it off as a deductible business expense instead. The IRS divides any work you put in on your rental into improvements and repairs. You claim the total cost of repairs on your taxes, but depreciate improvements.
A microburst is a small, very intense downdraft that descends to the ground resulting in a strong wind divergence. The size of the event is typically less than 4 kilometers across. Microbursts are capable of producing winds of more than 100 mph causing significant damage.
A downburst is a strong downdraft that results in an outward burst of damaging winds on or near the ground. Downburst winds may begin as a microburst and spread out over a wider area. [+] A microburst is a small concentrated downburst that produces an outward burst of damaging winds at the surface. Microbursts are generally small (less than 4km across) and short-lived, lasting only 5-10 minutes, with maximum windspeeds up to 168 mph. There are two kinds of microbursts: wet and dry.