Landscape timbers, pea gravel?

[MissAnn]

Tom (or anyone who knows)
What category would I put landscape timbers and pea gravel that was used to make a big section with pea gravel in the playground. It's not anything ornamental .....just fun for the kids. I assume 100% deductable (hope!)

[TomCopeland]

Originally Posted by MissAnn

Tom (or anyone who knows)
What category would I put landscape timbers and pea gravel that was used to make a big section with pea gravel in the playground. It's not anything ornamental .....just fun for the kids. I assume 100% deductable (hope!)

I'd deduct this as a repair/maintenance. If you use it 100% for your business, claim 100% of the cost. If your own children use it, deduct your time-space % of the cost. If it costs more than $100 use the Section 179 rule to deduct it in one year.