Bookkeeping/Tax-What accounts do you have setup-repairs, maintenance, etc

Hello everyone, I am trying to decide on what accounts I should set up to keep track of the rentals. I have used a program called GNUCASH, for many year for my other business but that was very basic, just income, and a couple expenses. Now with rentals, that is a whole different story. Attached above is screen shot of what categories I have now. Right now I am in the process of rehabbing to get it rental ready so everything I have in repairs is all that. I am wondering if I should separate the repairs out further. Also wondering if they should be separated out so they coincide with the IRS. I am trying to use GNUCASH because I have it but have thought about getting quickbooks as well. I do have SFR and some mobile homes both as rentals if it matters.

Do you put the cost you purchased the rental for in the assets as well or just leave it out.  I don't have a CPA yet either as I have always done my own taxes online because it is pretty straight forward.  I might have to check into a CPA for this tax season.  I am still not sure what I can include in the basis and what has to be depreciated out as well.  I talked to a local guy and he said anything over $100 per should be depreciated out on a per type of item basis.  For example  carpet, drywall, windows, doors, etc.  

If you have any suggestions or comments please post them.  I am open to hear all the great knowledge everyone has.