Recording fixed asset improvements (e.g. memory for a computer)

Thank you John-Pero for such a quick response!

John,

I just want to thank you for being willing and able to freely answer so many questions.

Most sincerely,

DB

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@john-pero wrote:

Office SUPPLIES, which is basically where you COULD have recorded the computer, as long as it cost less than $2500. Safe Harbor de minimis rules allow direct expensing of certain hardgoods that are not permanently attached to or improve an actual building. Computers are portable, with the exception maybe of a 50 year old IBM 360. They do not have to be recorded as fixed assets and as such any later "improvements" are not to an asset but just for operations. 

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