The de minimis safe harbor is simply an administrative convenience that generally allows you to elect to deduct small-dollar expenditures for the acquisition or production of property that otherwise must be capitalized under the general rules.
De Minimus Safe Harbor allows you to immediately expense assets and certain repairs up to $2,500 (per asset/repair).
you do not list the item as an asset and then take 179 or special depreciation. you include it as an expense such as repairs or maintenance
