I know this is late, but it might help others. (Note: I'm not a tax professional, but another one like you trying to bumble through taxes myself.) It probably IS the right link. The election to expense items under $2,500 instead of capitalizing them IS called de minimis safe harbor. (In other words, it's so small, let's not bother with that depreciation mess.) Here's a link that explains it: https://www.thetaxadviser.com/issues/2024/may/the-de-minimis-and-routine-maintenance-safe-harbors.ht...
