| Actually, all the items that you have mentioned, that is "small appliances, pillows, fake plants, pictures, lamps etc" generally are all deductible. A taxpayer may depreciate these items (considered an asset listed as a fixture) over the applicable depreciable method under MACRS method, modified accelerated cost recovery system, that is currently 7 years.
Last edited by TaxGuru : 01-18-2009 at 11:55 PM.
Reason: Corrected!
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