Depriciation for mulch, plants and annuals?

[Matt Maves]

I have a rental and I am wondering if I can depreciate mulch, gardening soil, annual flowers and perennials? 

Also I have built multiple pergolas around the yard with pressure treated lumber.  What depreciation schedules would I use?   Thanks in advance.

[Eamonn McElroy]

Agree with @Michael Plaks that it depends.  It may be a non-issue if the amounts are de minimis and you make a de minimis safe harbor election and expense the costs for book and tax.

Disagree on S179.  Landscaping would not be considered a 1245 asset, nor one of the "allowed" categories of 1250 assets.