@DavidD66 @Bsch4477
I understand the rules for Section 179 expensing, however I'm asking specifically about the Safe Harbor de Minimis election, which is different. It allows same year expensing of property whose acquisition cost is under $2500 (or $5000 if you have an applicable financial statement).
https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations
Also, a computer is no longer considered listed property, but I do understand that it must be used at least 50% for business to qualify for Section 179 expensing
