That would be my presumption but I was looking for more concrete verification. Some new builds come with some or all free standing appliances, particularly condos, where the cost is included in the sales price. It would be inequitable to allow that to be included in the cost basis but not in my example.
While the IRS wants to keep us on double-secret probation or keep the accounting-industrial complex fully employed, New York State provides a lot of detailed guidance which seems to conform with the IRS vague guidelines:
https://www.tax.ny.gov/pdf/publications/sales/pub862.pdf
If page 19 of that link is to be taken literally, it suggests that a free standing washing machine would not be a capital expense under any circumstance , though the cost of the original items in a new build is not specifically addressed.
As for window treatments, common sense would suggest they are on par with carpeting, both capital expenses in a new build. However, depending on what you read, if you replace the entire carpet in a room that is a capital expense while replacement of curtains in that room, and not even the rods that are attached to the wall, are not.
