I do prefer to claim as an expense vs depreciating over 5y as it will help to offset the profit (depreciation on my property is not enough to offset the rent). However, I still struggle to establish why would I be eligible to claim a fridge as an expence. If it was under the safe harbor, I would have to first qualify to the safe harbor by dedicating 250h/y of being directly involved. That is really a lot of time when it comes to single-family rental.
