Can parking lot resurfacing be deducted as a repair expense?

Jeet007

I recently paid for resurfacing a commercial parking lot for a small business property I manage.

I’m confused whether this cost should be treated as a repair (fully deductible in the same year) or as a capital improvement that needs to be depreciated over time.

The work didn’t completely replace the structure but improved the surface condition.

Has anyone dealt with something similar or knows how this is typically handled for tax purposes?