For all of the building types outlined above, the term "in-kind replacement" is defined as the removal of a building component [cabinet, countertop, plumbing fixture (toilet, sink, tub or shower unit), window, door, roofing or siding, electrical fixture, or mechanical unit such as a water heater or air-conditioning unit] and the replacement of the component with a component intended to serve the same basic purpose or function (for example, removing a toilet or sink and replacing it with a new fixture). If the plumbing or piping for that fixture is moved or altered, then this is above and beyond the definition of in-kind replacement. For new windows or doors, if the rough opening is enlarged or reduced, then this is also above and beyond the definition of in-kind replacement.