Thanks.   So that means if the TP gets an invoice that just has one item under the de-minium threshold, they need to expense that, but then depreciate everything else?  I have seen clients who have gotten 20 page invoices for equipment and that could be very annoying becaue maybe they just have one thing on there below the limit . 

Nolo seems to say you need to add additional costs on the invoice, though.  

I think it may be best for businesses to take the annual election, but sign a smaller requirement, like $250.  that way we are not doing bonus depreciation on small annoying orders.  However, we would still then be able to depreciate all other items would could be beneficial for 199A.  Thoughts?

"In determining whether the cost of an item exceeds the $2,500 or $5,000 threshold, you must include all additional costs that are on the same invoice with the tangible property—for example, delivery and/or installation fees. However, you are not required to include “additional costs of acquiring or producing” the property that “are not included in the same invoice as the tangible property.” The best strategy is to have such additional costs included on a separate invoice."

https://www.nolo.com/legal-encyclopedia/new-irs-de-minimis-rule-deducting-business-property.html