The full list is in the 3115 instructions (https://www.irs.gov/pub/irs-pdf/i3115.pdf) at the bottom of the instructions, and there are 233 numbers. and you are looking for "Expense to Capitalize". It is definitely there, and used as a sample on page 5 of the instructions You can use form  8275  to disclose your position, if you are concerned about penalties