Should I list assets under the Business Assets Summary page in Schedule C that are under $100?

[pbmunkey]

I run a vacation rental and often buy things such as hair blowers that cost about $50, pots and pans that are $80, or over the toilet bathroom cabinet for $100, etc.. Obviously they all will last over 1 year. Do I need to be listing items like these in the business assets summary page just to section 179 it? Can't it just be under a miscellaneous expense?

[HelenaC]

Yes, you may enter small amount "assets" under expenses. You may use Cleaning and Maintenance or Supplies or Miscellaneous. 

This is called the Safe Harbor Election. https://ttlc.intuit.com/replies/4682171