If you take four 2" drywall screws, you can easily screw the EVSE to the wall. Done! =)
I think the EVSE is clearly depreciable property. Here are the relevant items from Pub 946, How to Depreciate Property:AmarilloLeaf wrote: The language used in Section 179A (d) is as follows:
(d) Qualified clean-fuel vehicle refueling property defined
For purposes of this section, the term “qualified clean-fuel vehicle refueling property” means any property (not including a building and its structural components) if—
(1) such property is of a character subject to the allowance for depreciation,
... It would be an IRS call on whether this is a"of a character subject to the allowance for depreciation".
The first two items don't affect its depreciable "character" so we have a determinable useful life and expected to last more than one year. Here is what Pub 946 has to say about that:To be depreciable, the property must meet all the following requirements.
* It must be property you own.
* It must be used in your business or income-producing activity.
* It must have a determinable useful life.
* It must be expected to last more than one year.
The EVSE clearly meets both of these criteria.Property Having a Determinable Useful Life
To be depreciable, your property must have a determinable useful life. This means that it must be something that wears out, decays, gets used up, becomes obsolete, or loses its value from natural causes.
Property Lasting More Than One Year
To be depreciable, property must have a useful life that extends substantially beyond the year you place it in service.
You maintain a library for use in your profession. You can depreciate it. However, if you buy technical books, journals, or information services for use in your business that have a useful life of one year or less, you cannot depreciate them. Instead, you deduct their cost as a business expense.