In the days of old when I started doing taxes, anything over $100 was depreciated. Times changed and we got up to about $250. Along comes de minimis and suddenly you are expensing $2,500 items instead of depreciating them. They go on the correct line of the return, supplies, maintenance, whatever is the appropriate field.
For example:
If you are ever audited and they look through your expenses, they just better not find a $4,000 item, like a jacuzzi, listed in with your expenses rather than being depreciated.
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