Cost Segregation & mild rehab - same tax year

[Lucas Ayers]

Greetings,

Can I purchase a property, get a cost segregation done & then do a mild rehab and replace some of the 5-year items in the cost segregation and get BONUS depreciation on both the old and new? 

this is all on a short-term rental:

example (round #s to make it easy):  

2/1/2022 Purchase date price 450K

2/10/2022 - Cost segregation done - 50K is land so excluded from cost-seg,  400K is improvements to be segregated

cost seg results (simplified):

300K = 27.5 year property

100K = 5 year property (10K appliances, 10K carpeting, 20K cabinets, 10K countertops......) -  which is eligible for "100% bonus depreciation"

Then in between STR guests we replace the following items that were part of the Cost-Seg that was done at purchase:

3/1 - Appliances - 5K for new

4/1 - replace carpet with floating vinyl planks - 5K

8/1 - replace countertops - 5K

On the 2022 Taxes can you get bonus depreciation on BOTH the 10K from the purchase price that was allotted to "Appliances" in the Cost Seg & the 5K I spend on NEW appliances to replace them just 1 month later?    Or would it be better to wait 1 tax year to do those "replacements"?  Or can we just add the replacements cost to the 400K in improvements for the cost-seg - so that cost-seg would be done on 415K instead of 400K   (400k in improvements from purchase price + 15K in replacements items)