One thing to consider:  Does the taxpayer qualify for (and want to make) the De Minimis Election, which could allow him to deduct items up to $2500 as an expense?

If they don't qualify for (or want to make) the election, items that have a life of one year or less and items with a longer life that are $200 or less are deducted (supplies or whatever else).  As Terry said, the other "furnishing" assets are generally depreciated over 5 years (depending on exactly what "furnishings" means).