我認為是可以的，任何tangible property都可以。

What is the de minimis safe harbor election?

Under the final tangibles regulations, you may elect to apply a de minimis safe harbor to amounts paid to acquire or produce tangible property to the extent such amounts are deducted by you for financial accounting purposes or in keeping your books and records. 

https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations

這個定義不限於地產生意，任何生意都可以用。所以開飯館的買一個烤箱也可以用。如果在place in service date（PISD）以前不能用DMSH，那麽飯館需要在開張以後才能減買烤箱的錢？這個不對頭啊，買烤箱的時間應該和DMSH無關。

我認為place in service date 是算capital cost的關鍵，但是capital cost裏麵有很多項，隻有tangible property能夠用DMHS。

比如，我買了房裝修完出租，房子本身50萬，裝修中，人工5萬，材料5萬，另外裝修期間的利息地稅保險費等等一萬。總共capital cost是61萬。這裏麵，隻有材料5萬可以用DMHS（假設每份材料不超過5千元），可以當年做費用去掉，和place in service以後裝修材料一樣。

 

	Paid Before placed in service date	Paid After palaced in service date
Purchase Price	Capital	Capital
Interest expense	Capital	Expense
Insurance	Capital	Expense
Improvement  - Labor	Capital	Capital
Improvement – Material (or Tangible Property)	Capital but Can use DMHS	Capital but Can use DMHS
Advertising and Commission	Not sure, I’d expense	Expense.