This post has been closed and is not open for comments or answers.

windows and entrance door depreciation on rental property

I have a rental property that we've renovated in 2010. During renovation windows and entrance door were installed. Can I expense these items? The base for the expanse is:
1. cost of each window only $150-$200 and old windows were either broken or not working properly;
2. entrance door cost is $300 and it was completely broken.

I am looking at these not as imrpovements but as repairs to the property. Also, in the future, can I set a limit on what items will be depreciated and what will be expensed? Let's say everything under $400 will be expensed and everything over $400 - depreciated?

Thank you.
    Much of that can be expensed as repairs. In the case of true renovation or furniture it is depreciable assets. But n many cases for the smaller amounts you can deduct the full amount using Section 179. The Turbo Tax screens will lead you through it.
    • Thank you Turbo Tax Nail. How can I arrive to Section 179 through Turbo Tax? It's only asks questions about expenses and repairs... where would I add depreciable items? Do I just keep my own spread sheet and then add each year depreciation to expense for that year? I got an impression that Section 179 is only for Vehicles...
    In the "Rental Summary" screen in the Rentals and Royalties section, you will see "Assets/Depreciation" in the list. Click start or update and the program will walk you through the process of entering the asset, including the special depreciation allowance, if applicable.
    • Jus to summarise - I can expense windows and doors if it was a replacement of damages and not possible to use old windows and doors. ALso, I don't have to enter these costs into special depreciation place, but in the regular repair items.

      The point is that I've heard I can set a bar/ limit at which I consider my assets depriciable and everything that falls below can be expensed as a repair. Is it true?
    Repairs (expensed) keep your property in good operating condition, do not materially add to the value of your property nor substantially prolong its life. Improvements (capitalized) add to the value of the property, prolongs its useful life, or adapts it to new uses. So, if you're replacing items that were leaking, broken, or otherwise non-functional, you can probably expense those items (the IRS uses an example of replacing a broken window with a new one as a repair).

    De minimis amounts can be expensed because it's just not worth the trouble to capitalize them. The sort of de facto standard for that is around $100. Regardless of the amount, though, if you don't expect the item to last more than one year, you can expense it.