(1) They qualify if personal tangible property with a recovery period of 20 years or less, but not as an integral part of a structure or building. (2) Reg Sec 1.48-1(h)

Caution: This table does not take into consideration the possible expensing options available by applying the “de minimis safe harbor”, “routine maintenance” or the “per-building safe harbor” expensing options included in the tangible property capitalization and repair regulations.