出租期间换的新冰箱(2500 USD )可以用safe harbor 来 deduct，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： 

• 这个文件太长了，哪位总结一下。两千块的冰箱不需要5年折旧了？ -borisg- ♂ (0 bytes) () 04/08/2019 postreply 12:22:38

• 两千块就直接剪掉吧，depreciate 一年也就几百。以后每年做税时还要记着，麻烦。 -minin-地主婆80- ♀ (0 bytes) () 04/08/2019 postreply 14:03:04

• 为啥我觉得折旧比全减掉好？ -cublai- ♀ (47 bytes) () 04/08/2019 postreply 13:10:13

• you can deduct as expense. -柠檬椰子汁- ♂ (0 bytes) () 04/08/2019 postreply 14:53:28

• 谢谢各位回答 -gerhouse- ♀ (0 bytes) () 04/09/2019 postreply 01:03:11

• repairs+improments+maintain 不超过2%房子买价，都可一次扣掉 -bluebluebi- ♀ (0 bytes) () 04/09/2019 postreply 04:53:09