Yes, you can list it under miscellaneous expenses as long as you meet the qualifications. Use the description noted and posted here for your convenience. This clearly indicates you are using the de minimis safe harbor (DMSH).
Description: "Section 1.263(a)-1(f) de minimis safe harbor election" and amount.
Keep all the records until this asset is sold or junked so that you can track your tax treatment. Any sale will be a taxable event in the future.
@claybird99
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