Bonus Depreciation, when would you not do it?

[Julia France]

I am new to the concept of bonus depreciation and trying to get a better understanding. In the first year of business (2023) should I use bonus depreciation for improvements, furniture, irrigation, landscaping? Can I expense AND depreciate these? My husband and I do all our own work so the value of these wouldn’t be as much as hiring out. Any good information or insight would be greatly appreciated. My short term rental is currently set up on a 39 year depreciation.