@DaveLaQ wrote:
The first is to treat the parts as discrete, unrelated items. The second is to treat them as parts of the whole to which they are intended to complete.
The de minimis safe harbor applies per invoice. Therefore, if you purchased the components separately, and were billed separately, the $2500 maximum is applicable to each component.
See Tangible Property Final Regulations | Internal Revenue Service (irs.gov)
