@Carl wrote:
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.......
I agree that would be the route to take but there would be "recapture" in the sense that the asset being expensed has a basis of zero ($0). If sold at a later date, any gain on the sale would have to be reported as ordinary income and taxed at ordinary income tax rates (and, unlike unrecaptured Section 1250 gain, there is no 25% cap).
