I need to elect to capitalize repair and maintenance costs under 1.263(a). I found the election option but am uncertain as to whether I add the amounts to be capitalized to the return as a line item expense or to the depreciation schedule as separate assets. These were asphalt and sidewalk repairs for about $50k and Building Repairs/Maint for about $13k. Do they qualify for Bonus Depreciation?

How would you handle it?