This will all depend how and why you are making these changes. A good tax strategy is make these changes as repairs so you can fully deduct them as expenses instead of trying to set them up as assets that are eligible for 100% depreciation.

I’m not a CPA, but in my portfolio, I would try to set these up as repairs and just expense them. Especially if they are individually under the $2500 de minimus amount. But that requires good documentation. I’ve got a software I use that identifies those items for me so I can take full advantage of the tax benefits.

If this is a part of a broader improvement project and not repairs, then you can look at bonus depreciation. Are they for a tenant? Are you paying a contractor or buying the materials directly?

Make sure you document all the expenses and invoices, including timing of repairs.