Business & farm

Hmm...so just to be sure, does that mean the answer here (<a rel="nofollow" target="_blank" href="https://ttlc.intuit.com/questions/3146193-when-they-say-if-you-take-the-de-minimis-safe-harbor-elect...>) is actually incorrect?  It seems to say that "you are not required to report all purchases under the election.  For items costing $2500 or less [you can choose to include it under expenses or assets]."  That seems to conflict with "If you make the election, ALL items that qualify must be entered as deductible expenses, and you CAN'T depreciate those items"

Thanks again.