I don't disagree that it results in broken incentives and otherwise undesirable outcomes.
But to take the example of your roof - in a business scenario, you would amortize that expense over the number of years you expect the roof to last. 15 years means you'd take 1/15 (and probably multiply by the inflation rate to account for rising costs) and put that into your annual budget request.
But to take the example of your roof - in a business scenario, you would amortize that expense over the number of years you expect the roof to last. 15 years means you'd take 1/15 (and probably multiply by the inflation rate to account for rising costs) and put that into your annual budget request.