Roof coatings have enjoyed continuous growth over the past decade. They are designed for protecting and extending the useful life of roof assemblies. Coatings are an excellent choice over smooth BUR's, metal roofing, modified bitumen and single-ply membranes. The most commons coatings are acrylic, silicone, PMMA and polyurea. Careful roof preparation is required and appropriate reinforcement fabrics are used over field seams and details. Coatings are typically considered a restoration and not a new roof installation. Therefore, they usually are expensed in the fiscal year they are applied. This can be a beneficial tax benefit to some building owners.