reluctant-taxman
Returning Member

Are de minimis safe harbor election items tracked for eventual disposal, like capital items are?

Capital items even where Sec179 was used, are tracked until their eventual disposal, and one has to account for what happens to these and pay tax or not accordingly at their disposal.   

If one instead claims what would formerly be capital items as "other expenses" , using the de minimus safe harbor amounts, do these items also get tracked  to their eventual disposal?  How?