I need to clarify my description. My RV park is already a working RV rental. I have 2 stationary units that I rent out. I have been doing this for 2 years. Last year I fenced the property and created a dog pen for guests to leave their dogs in a nice environment while they are out sightseeing. The total cost of this was approx. 13K. I created an asset for this under my business as sole proprietorship. So it's not really a start up cost more like an investment in the business to improve services. If I don't want to depreciate the fence over 7 years, can I take the special depreciation of 100% in the first year? Thanks.
For that matter for the future, if I improve my site(s) with better lighting, offer a wash station to clean fish, maybe a little spa....can I treat this as improvements to my business and also take special depreciation or 179 on those assets? Thanks again.
