Does Turbo Tax automatically categorize expenses below 2500 as expenses and those above as assets in Schedule C? Are expenses subject to any recapture?

[ag.linnell]

I produce music for video games. For 2021 I have expenses ranging from $200-3600. Do I simply enter those into TurboTax and they are categorized as assets and expenses according to their price? Also, in general, are expense (as opposed to assets) subject to deduction recapture if their business use falls below 50% or if they are sold? These are all musical instruments and/or studio equipment.

[MinhT1]

If you make the de minimis safe harbor election, you can expense items costing $2,500. Items expensed under this election are not subject to depreciation recapture.

Please read this IRS document for more information.