I bought a shed for $16000 that is used 100% for business. It can be moved. I don't want to depreciate it. Can I write it off as an expense?

[sjrcpa]

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[Kimberly1]

No, I am a tax professional. Please excuse my wording. It should read "A client bought" instead of "I bought". The shed sits on their personal property and although it is moveable and used solely for business, they are unsure as to whether they would move it if they relocate. I cannot find a clear answer as to whether I can simply expense the entire thing and not list it as a depreciable asset. 

[TaxGuyBill]

Although there are exceptions, the general rule is if the item is over $200 and will last more than one year, it is depreciated.

[garman22]

1. An asset is a tangible resource that belongs to you or your business and is still worth something after a year or more. ...
2. An expense is money you may need to spend, but after a year, there is nothing lasting to show for it because the item gets consumed or is used up.

Basically what @TaxGuyBill said. I like this explanation as well. 

[qbteachmt]

I'm sorry, but I have to ask: A Shed for $16,000? Does it have power or heat? Because I think my shed cost $1,600. It's "moveable" in that they dropped it off, prebuilt. Have you used the IRS resources for "separate structure?"

[Kimberly1]

• It does not sit on a foundation and is very large, used to store hay. It is not a permanent structure and I was hopeful, especially since they may be moving within the year and sell it with their home, that there was a way to expense it instead of depreciate it. Thank you for all the input.

[qbteachmt]

"and sell it with their home, that there was a way to expense it"

You really have a mix of things in your consideration.

A Building of significant cost would be Depreciated, and might qualify for Bonus Depreciation. It isn't Expense, directly, because it is standing right there = Investment. I teach this as the difference between Expenditure and Expense. We spent money, but there is something tangible to show for it.

You describe it is 100% used for business, but part of the residential property and likely to be sold with it.

Have you considered that the square foot method might work better? It's called Simplified, for a reason.