Except as provided in §1.162-3 (relating to materials and supplies) and in §1.263(a)-1(f) (providing a de minimis safe harbor election), a taxpayer must capitalize amounts paid to acquire or produce a unit of real or personal property (as determined under §1.263(a)-3(e)), including leasehold improvements, land and land improvements, buildings, machinery and equipment, and furniture and fixtures.

Furniture, clothing, drapes, bedding, and porous materials are the most common items that have to be removed immediately and properly disposed of.

If there are scratches from people moving furniture, etc. they have a little pen to color those in.  

It's going to run you an extra $1,000 or so but you will get to use their furniture and design expertise.

We threw out much of our stuff, furniture, beds, anything porous.

A shower curtain, some towels and some flowers and a cookbook in the kitchen make a huge difference even without furniture.

They helped me set up the cabin by accepting furniture deliveries, installing TV's, meeting the cable guy, etc.

I give all tenants felt pads when they move in to place on all furniture.

Slower, but you control the application better so it doesn't matter if you're using the cheaper stuff.Now the Varathane for furniture, their regular Ultimate Polyurethane, yeah, that's good, good stuff for thin coats on surfaces.

I have a huge heart and feel for those tenants, but business is business and I try to make sure a tenant or someone pays the rent even after the pass away and I can't rent the apartment until their furniture is removed.