Item purchased before rental property was put into service but installed after.

[Ck218]

I purchased a new garbage disposal for my rental property before I put my it into rental service. I didn't have it installed by a plumber until after the property was placed on the market. How do I depreciate it?

[ColeenD3 · Accepted solution]

Start depreciation from the time it was installed.

Please see this answer from Hal_Al:

It's an improvement and is depreciated over 27.5 years.

However, there is a relatively new tax break that will allow you to elect to deduct it all this year.

You can still use the  De Minimis Safe Harbor election for improvements Up to $2500.

  Reference:  https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations