Home Back-Up Generator

[Daycarefamily]

If I install a home backup generator that costs more than $2500, can this be depreciated in one year or is it considered a home improvement?

[TomCopeland]

generator

If I install a home backup generator that costs more than $2500, can this be depreciated in one year or is it considered a home improvement?

Since it's not considered a home improvement (it's not permanently attached to your home) you can treat this as a home repair and deduct your time-space% of this in one year.