I agree.  But in the case where a client had a 20 page invoice, and one item under $200, would you expense the $200 item but then depreciate everything else?  So you would separate items on the invoice.  

Also, if this was for furniture, how would you deal with the installation fee or design fee?  I was thinking you would add it to what you are depreciating if over $200 like Bill said.  However, if there was an expense on the invoice for $100, i would need to allocate a portion of it pro-rata.