Types of improvements not subject to depreciation recapture?
I have done an extensive remodel and addition to my primary residence, and plan to convert it to a rental property down the road (in a few months to a year). I'm in the process of compiling and allocating all costs associated with the improvement. I know that certain items (e.g. fridge, washer) can be deprecated 100% and not subject to depreciation recapture down the line since the resale value -> 0. Is there any other items that can:
1. Be depreciated 100% and not subject to depreciation recapture down the road
2. Be counted as an expense
Any advice is appreciated.