Expense or depreciate repairs?

[Samantha Klein]

Hi all, 

I purchased a duplex in July and gave both sides notice to vacate. They both vacated Aug 1st. My question is since it was already in service on the day I took ownership, can I expense the costs to fix it up? I know bigger items such as new cabinets, flooring, carpet and appliances are depreciated but what about things like painting, replacing toilets, new vanities, countertops, ect?

[JD Martin]

Most of what you have listed at the end I would expense because they're not large enough to capitalize. Exception to this is if I'm bumping up against safe harbor limits.

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