Carl
Level 15

Investors & landlords

Those are Assets for the property that have to be depreciated.

That's only one option. If the cost was less than $2,500 then you have the option to just expense them under the Safe Harbor di-Minimus rules. I myself would go that route so I don't have to deal with the headaches of depreciation recapture when I sell the property, or the remaining depreciation when the next tenant destroys those assets.