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Unlike upkeep, restoration refers to first installation or renewal. For example, this covers the exchange of whole facilities such as heating. Through restoration work, the building’s value in use is increased or its useful life is significantly (over 25%) extended. Examples of restoration work include the exchange of windows and doors, exchange of suspended ceilings, partition walls, and subfloors, the exchange of electric, gas, water, sanitary, or heating installations, or the complete renewal of the exterior plaster and the heat insulation.