Expensing vs. capitalizing - new property

[David V.]

Hello fellow investors, I have a question regarding expensing vs. capitalizing expenses incurred before the property is advertised for rent.  I have purchased my fifth rental (new construction) and need to buy fridge, washer/dryer, blinds and garage door opener.  I also made a few 4 hour road trips to where the property is located (close to my other properties) and incurred travel related expenses as well. I will likely buy these items (order them before my close date) before I advertise to rent if I am able to expense these items rather than adding them to the property's basis. I have been using Nolo's Every Landlords Tax Deduction Guide" for years and it has served me well over the years but sometimes there is not enough detail.  Per page 127 on the 15th edition of the book states " The cost of expanding an existing business is a business operating expense, not a start up expense.  As long as business expansion costs are ordinary and necessary, they are currently deductible".   

If this was my first rental property I understand that I would need to capitalize; however, given that I am in the business of being a landlord can I correctly assume that I can deduct such expenses?  If this is not the case then I will just advertise my place first and then buy the items that I need. I would greatly appreciate any comments you have or even links to IRS publications/documents that specifically addresses this.