请问，关于2500 可deduct 的理解对吗? (出处见内) 谢谢回答

以前必须capitalize的，现在可deduct

出处

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

理解对吗?谢谢回答

所有跟帖： 

• 稍微改一点 -柠檬椰子汁- ♂ (173 bytes) () 03/12/2018 postreply 05:28:59

• 谢谢回答。比如 $2000 的冰箱用在投资房， 必须capitalize吗? -gerhouse- ♀ (0 bytes) () 03/12/2018 postreply 05:59:02

• 在投资房第一次出租前任何费用都是capital -柠檬椰子汁- ♂ (173 bytes) () 03/12/2018 postreply 06:30:12

• 谢谢回答。出租期间换的新冰箱可以用safe harbor，对吗? -gerhouse- ♀ (0 bytes) () 03/12/2018 postreply 07:01:39