Yes. You can deduct replacement lightbulbs are repair and maintenance. Lightbulbs would not be a depreciable asset. A depreciable asset qualifying for Section 179 is generally an asset used for generating income or profit.
Section 162 of the Internal Revenue Code (IRC) allows you to deduct all the ordinary and necessary expenses you incur during the taxable year in carrying on your trade or business, including the costs of certain materials, supplies, repairs, and maintenance.
See Tangible Property Regulations - Frequently Asked Questions.
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