It depends on cost and the election used. A qualifying low-cost appliance may be expensed under the de minimis safe harbor. Otherwise, a rental appliance is generally 5-year property.
The expense-specific result is below. The shared BAR test, de minimis safe-harbor rule, and source guide live on the deductions hub so they are not repeated on every expense page.
A worked classification for appliances
A landlord buys a $1,400 refrigerator and consistently applies the $2,500 de minimis policy. With the annual election, the $1,400 can be expensed. A $3,200 refrigerator not covered by another provision is placed on a 5-year schedule.
Records that support this treatment
Keep the itemized receipt, model and serial number, delivery and installation charges, in-service date, business-use percentage, and the annual de minimis election when used.
Keep the invoice, the decision, and the Schedule E placement together. The broader rental property deductions guide and the Schedule E walkthrough cover the full return.
This is general information for organizing rental records, not tax advice. Elections, entity structure, mixed use, and the exact unit of property can change the answer. Bring the invoice and the underlying facts to a CPA before filing.