Basically, assets used for the production of passive income (namely, rental assets) do not qualify for SEC 179. But some most certainly can qualify for the Special Depreciation Allowance.
I purchased new electrical panels for a small apartment building
Since those become "a physical part of" the structure they get classified under MACRS as Residential Rental Real Estate. Regardless of their cost, they have to be depreciated over 27.5 years. (At least, per what I see/read in the program)
