Depending on your state, depreciating appliances separately can be counter to what you may be trying to achieve. Those "assets" may be considered tangible personal property by some states, and those states tax tangible personal property used to produce business income, each and every year. So it's best to just expense items that cost less than $2500 and just be done with it.
ALso, with appliances, when you dispose of them for "any" reason, it's more paperwork in order to account for the depreciation aleady taken. Since appliances are depreciated over 5 years, a $500 stove depreciated at $100 per year will make *NO* difference on your tax liability over each of those 5 years. But later when you have to recapture that $500 of depreciation later, it *will* increase your tax liability.
