Can I deduct a security door to protect my home based business?

[zundapp]

I run a business out of my home. It is an LLC.  My business space has an external door.  I have installed a security door to protect my business from break-ins.  Can I deduct this as a business expense?

I am using Cash basis accounting.

[ColeenD3]

Yes, but it is an improvement that must be depreciated. It will have 27.5 year life, the same as a building. You can list it as an asset in the depreciation section.