In determining whether the cost of an item "exceeds" the $2,500 or $5,000 threshold, you must include all additional costs that are on the same invoice with the tangible property—for example, delivery and/or installation fees. However, you are not required to include "additional costs of acquiring or producing" the property that "are not included in the same invoice as the tangible property." In other words, you are not required to use to additional costs from other invoices if these costs are going to put you "above the limit."As long as the additional costs from the other invoices still keep you under the 2,500, then you may include them for purposes of the DeMinimus Safe Harbor Deduction. deminimus
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
