If you make repairs as part of an extensive remodeling or restoration of your property, the whole job is an improvement. Repair example: You repair a small section of one corner of the roof of a rental house. You deduct the cost of the repair as a rental expense. However, if you completely replace the roof, the new roof is an improvement because it increases the value and lengthens the life of the property.
Definition - What does Microchip Implant mean? A microchip implant is a device that can be implanted into the body of a human or animal. The size of these microchips is extremely small, therefore they can be easily implanted without the need for complicated surgery. Microchip implants can be used to track or record medical details of individuals, security and other important information.
The miniature Nano Retina device, the NR600 Implant, replaces the functionality of the damaged photoreceptor cells and creates the electrical stimulation required to activate the remaining healthy retinal cells. NR600 consists of two components; a miniature implantable chip and a set of eyeglasses worn by the patient.