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You are correct.  The items under miscellaneous expense are not being depreciated since you chose to use the De Minimis Safe Harbor to expense them. This means you did NOT actually enter them as assets and they are listed only as a miscellaneous expense on your business activity.

The 'qualified improvement property' is allowed to use Section 179 because it is nonresidential property.  

• The new law under the Tax Cuts and Jobs Act (TCJA) also expands the definition of section 179 property to allow the taxpayer to elect to include the following improvements made to nonresidential real property after the date when the property was first placed in service:

  • Qualified improvement property, which means any improvement to a building’s interior.
  • TCJA New Rules for Depreciation and Expensing

@geed