As long as each of these repairs was <$2500, I can add them to the Other Misc Expenses to fall under the de minimis safe harbor? And if I elect to expense them as such, I would not put anything in the Repairs section?
Sounds to me like everything except the washer and the water heater is a valid repair expense. They should be entered as such.
The water heater is somewhat a grey area. A new water heater becomes "a physical part of" the plumbing system, which is already "a physical part of" the structure. Therefore it's classified as residential rental real estate and depreciated over 27.5 years. You can't classify it as anything else (such as an appliance) because it does become "a physical part of" the structure. Kinda sucks, because a new water heater including installation costs can be less than $1000. Depreciating $1000 over 27.5 years is only around $35-40 a year. But it is what it is.
Whereas the washing machine does not become a permanent and physical part of the structure. Typically it would be classified as an appliance and depreciated over 5 years. But because it's cost is less than $2,500 you can just expense it as a miscellaneous expense and you're done with it.
