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IRS.gov Website
Publication 535
taxmap/pubs/p535-035.htm#en_us_publink1000208924

Retired Asset Removal Costs(p25)

For Use in Tax Year 2013
rule
If you retire and remove a depreciable asset in connection with the installation or production of a replacement asset, you can deduct the costs of removing the retired asset. However, if you replace a component (part) of a depreciable asset, capitalize the removal costs if the replacement is an improvement and deduct the costs if the replacement is a repair.