Tax Treatment: Capital vs OpEx

[Jeff Ronningen]

Hello BPers, wondering what the consensus is out there for categorizing capital vs operating for appliances? Window A/C units? Painting? Refinishing floors? Carpet? I'm leaning to treating it all as expenses.

[Steven Hamilton II]

Upon acquisition they are required to be capitalized; however, you should list them as separate depreciation items.  Then you can dispose of them each when you replace them. They will also qualify for bonus depreciation.