Originally Posted by Josiegirl:
I'd like to respectfully bring my opinion into this. 
That hardly seems fair due to the fact it was destruction by the dcks, that caused need for replacement. I have 2 fan lights that have gotten broken this year, by the dcks, and 1 light that simply stopped working. I will be claiming 100% on the 2 broken fan/lights but not the 3rd light. The fan/lights did not get broken at the same time but over the course of the summer. I've had windows broken by different dcks at different times and I claimed 100% on those also.
JMO
You essentially agree with me. Damage directly caused by children (broken windows, fan lights) can be 100% deducted. Wear and tear over the years, I would argue is not 100% business, because you are getting personal use out it as well and some of the wear and tear is personal. Just my opinion.