Is your question in reference to the de minimis safe harbor?
See https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations
If so, note the following from the IRS notice:
The de minimis safe harbor provided under § 1.263(a)-1(f) was intended as an administrative convenience whereby a taxpayer is permitted to deduct small dollar expenditures for the acquisition or production of new property or for the improvement of existing property, which otherwise must be capitalized under § 263(a).
