You have the choice of claiming appliances as either a Depreciable Asset or as an Expense in the current year for new items.
See post from @Carl above for more discussion on this.
"Overall, depreciating the appliances over 5 years will have minimal affect on your tax liability (if any at all due to ever increasing carry forward losses) so I suggest you just expense them. That way, the expense is carried forward and unlike depreciation does not have to be recaptured when you sell the property in the future."
Click this link for more info on Depreciation vs. Expenses.
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