The total hes going to spend is around 44K, the unadjusted basis of the property is low, only about 300K (bought in 1994) so lesser of 10k or 2% of the unadj basis,  the 2% would only be 6K that could be expensed using the SHST election....is that what you're referring to as Repair Regulations?  

So when my old boss did the 15 years back in 2005, he just winged it and did what he wanted, not what was allowed? (that sounds like him! I find funky stuff all the time leftover from him!)

Could they be classed as 15 year property?  Thats what Im asking.  LOL