For U.S. federal income-tax purposes, a roof on a nonresidential commercial building is generally treated as a structural component of

Yes, a commercial property owner may generally be able to recognize the remaining adjusted tax basis of an old roof

When a commercial building owner replaces an old roof, the IRS partial asset disposition election can allow the owner to

ASTM D7877 is an ASTM International standard guide for using electrical conductance methods to detect and locate breaches in roofing

ASTM C1153 is the recognized standard practice for locating wet insulation in roofing systems using infrared imaging. The current edition

Section 179D is a federal tax deduction for certain energy-efficient improvements to commercial buildings, including qualifying improvements to the building