1) Can you get the bonus depreciation and what code do you use. depends on the asset
2)What items does it include. H/A plumbing electrical or others. Are you referring to what can be included in bonus depreciation ? Doesn't any of your reference manuals have this information?
3)Can this be repairs or new. repairs to what? Can what be new?
Generally, plumbing and electrical are considered as part of the building itself, so they would not qualify for Bonus depreciation.
But if the taxpayer qualifies for use the De Minimus election, they could possible deduct those items with the election.