I would enter it in the expenses section as a maintenance expenses. It's not like you had all broken light fixtures that you had to replace. But understand that weather you enter it as a repair or maintenance expenses doesn't matter. It's deducted just the same.
Also, what if I decide not to enter the light fixtures at all? Am I required to do so?
Why would you not want to? If anything, the increased carry over loss will help offset the taxability of any gain when you sell the property later down the road.
