Also, de minimis safe harbor (DMSH) election can’t be applied in this case either. 2.Yes, this could possibly use (DMSH) as each item in the invoice is less than $25003.Yes, this could possibly be considered as a repair as it helps to keep the property habitable and in good working condition.4.Other interpretations

I've had people ask for ceiling fans in the family room and solar panels, etc. 

I have a friend who's in sales for solar panels.

@Paolo De Leon I am from Valencia as well and I keep an eye in the market.

Make sure to use the Delaware Statutory Trust as a fail safe option so you are not left holding the bag. 

Trident can do closing in at least PA, NJ and Delaware. 

The city of Los Angeles is not currently requiring solar for new ADUs.

Thanks, Kevin De Vargas CPA

Now with the PV panels and solar water heater I pay $26 a month.

Debt issuance costs should be capitalized as noted by Natalie.Most of the time they're amortized straight-line over the life of the loan, however if above the de minimis amount they're treated as OID.