Major repairs can include HVAC (heating, ventilation, air conditioning), roof, basement/foundation, mold mitigation, driveways and parking lots, replacing/repairing windows, replacing/repairing the organ or piano, or a repair required by municipal, provincial or insurance regulators. Include insurance payments for building damages. Must be offset by expenses in Line 27. If revenue was raised for any of these purposes but not spent in the current year, report it in Line 16.