There was a sewer line collapse in a rental home.  Had to dig up the cement, replace the line, etc.  Total cost over $5,000.  My first instinct is to depreciate it but I wonder if it would be a repair as they could not rent the house if they did not replace it.

So would it be expense or depreciation?  If depreciation my initial instinct would be 27.5 years since this is residential rental and I would expect a sewer line to last that long.