Expenses invoiced under $2500

[John Vietmeyer]

Can a property improvement under $2500 be written off in the year it occurs, even if the expense happens before a renter is put into the property?

In the old tax system, my understanding was that home repair expenses could not be declared until the property is actually rented. Wondering if there is a way around this rule.  

[Basit Siddiqi]

You can start writing off expenses below $2,500 but the property has to be put into service.
Any capital expenditures below $2,500 prior to being put in service are added to basis and depreciated once the property is in service.