Rental - Capitalize or Expense an improvement costing less than $2500 installed

[Penelope1]

I put in double pane windows and laminate planks in a rental and each cost less than $2500 each installed. Can I expense these improvements, or should I? 

[DianeC958]

You can expense them if they are each less than $2500.

The advantage is that you receive the deduction now instead of getting a portion of the cost each year for a number of years.

The amount will reduce your tax liability currently for something you have already paid for.