Yes, furniture, fixtures, equipment, and package lockers are all items. Items under $200 are usually expensed, but you can depreciate them instead, if you want to stretch out the deduction.
The question that references a $2500 limit is based on the De Minimis Safe Harbor. This safe harbor election allows you to deduct expenses up to $2,500 per invoice. this applies to both items and improvements.
These questions are designed to help you figure out whether or not you need to depreciate an item or not. They also provide a "safe harbor". That means if you are audited the IRS will not question whether you should have depreciated the expense.
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