you have a problem. the improvements were made in 2014, that was the year they should have been entered and depreciated. it is now too late to file an amended return for 2014. 2015, 2016, 2017 would also need to be amended to reflect the additional depreciation. however, it might be possible to file for change in accounting methods so the amended returns could be avoided. entering these as a sales expense is wrong. should the IRS catch this they could disallow the expense and you could end up owing additional taxes interest and penalties. seek professional advice to help determine you best and correct option.
