以前 Neither the IRC nor prior regulations included a de minimis safe harbor exception to capitalization; you were required to determine whether each expenditure for tangible property, regardless of amount, was required to be capitalized. 现在 The de minimis safe harbor election eliminates the burden of determining whether every small-dollar expenditure for the acquisition or production of property is properly deductible or capitalizable.
https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations#Ademinimis
