List them separately. You may sell or otherwise dispose of one of them.
See this advice from ToddL.
Items expensed under the de minimus safe harbor provision do not get tracked to their eventual disposal.
In order to track an item (asset) for purposes of calculating any gain (loss) on disposal, it has to be entered as an "asset" in the "Business Assets" section of "Your Business".
Should you ever dispose of (i.e. sell) an item expensed under the de minimus safe harbor provision, you would be responsible for reporting any gain on sale. Its adjusted cost basis would be zero ("0"), so there wouldn't be any loss on disposal.
