An Air B&B was created after a purchase of a single family home. About one hundred purchases of "furnishings" were made by the owners of the Air B&B. Although I have done taxes for thirty years with ProSeries Professional, and depreciated many items, I have not depreciated used furnishings as couches, etc. About ten items were over $500 and the rest were under $500. What 'category' for depreciation should be used and what term of years for depreciation? Is the 'over $500' applicable, or are none, if all were under $1000. Thank you. Robert