https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations
Step 1 – What is the unit of property to which you should apply the improvement rules?
For the Year Placed in Service - This rule, only for non-building property, is triggered at the time you initially placed the unit of property into service. If at the time the unit of property is first placed in service, you properly treat the component of the unit of property as being within a different MACRS class than the MACRS class for the unit of property of which the component is a part, or you properly depreciate the component using a different depreciation method than the depreciation method used for the unit of property of which the component is a part, then you must treat the component as a separate unit of property.
假如你建新房，你想把新房裏麵的空調機器算de minimus safe harbor，那麽你必須把這個空調單獨折舊，而不是算到新房裏麵按照27.5 年折舊。
這個就和你說得cost segregation有關了。民居房例子不太好，但是比如說旅館每個房間都有一個小冰箱和微波爐。如果你買來的旅館，可以把幾十個上百個冰箱和微波爐單獨折舊，這個叫做cost segregation。我還是從你那裏聽來的。
那麽，你蓋新旅館，買來幾十個上百個冰箱和微波爐安到房間裏麵，能不能按照de minimus safe harbor處理呢？為什麽不可以？似乎是可以的啊？ （de minimus 有沒有總值的限製？好像沒有啊）
