If you have a DMSH election in place for the tax year and the total expenses allocable to the HVAC subsystem are more than $2,500, you would capitalize.If there is no DMSH election in place, you'd apply the betterment, adaptation, restoration (BAR) tests to make an expense vs capital expenditure determination.Either way, if the allocable costs are capitalized, my firm takes a partial asset disposition for the old system, which helps.

Of all the industries affected, ie restaurant, bar, wineries, how many of those companies are actually closing down their doors to never open again? 

Small businesses, restaurants, bars, etc. are temporarily closing their doors. 

Account Closed in Ohio, all schools closed, bars, restaurants are limited to carry out and delivery. 

The kitchen will be American style; open with a bar table section.

The kitchen will be American style; open with a bar table section.

The kitchen will be American style; open with a bar table section.

Especially for me; a bar manager living in Buffalo,New York. 

Next meeting at skylark bar in Rochester Thursday 10/7 at 6pm 

They tried to close it with one of the locks engaged and they bend the locking bar.