Window treatments can be considered capital improvements depending on how they are installed and their permanence in enhancing the property. Capital improvements generally refer to enhancements that increase the value of a property or extend its useful life. If the window treatments are custom-made, permanent fixtures (such as built-in blinds or plantation shutters), and significantly enhance the property's value or functionality, they may be classified as capital improvements. However, standard curtains or blinds that are easily removable and do not significantly increase the property's value may not be considered capital improvements. It ultimately depends on the specific circumstances and local regulations.