New Central Air To Replace Broken One. A Home Office Deduction? Repairs?

[lsl04]

A new whole house central air unit was installed to replace the broken one. Can the total cost be entered as a repair expense in the Home Office Deduction? Then Turbo Tax would calculate the correct percentage based on the Home Office space. I'm trying to word this as specifically as possible since I have yet to find the answer anywhere.

[AnnetteB6]

No, replacing the whole house central air unit is not considered to be a repair expense.  

Instead, the cost of the new unit will be depreciated as a component of the home over 27.5 years.  Enter the central air unit as an Asset for depreciation in the home office section.  Then, a correct percentage of the 2023 depreciation deduction would be taken as a home office expense.