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In general - if the generator is used ONLY for the home office part of the property - there is no issues - we would deduct the full related cost as business expenses.
However if the generator is used for BOTH purposes - business and personal - the cost MUST be prorated.
The IRS requires that peroration to be REASONABLE.
As a rule - apportioning based on the total area vs the area used for business purposes is considered a reasonable and widely accepted.
However - other reasonable allocations are possible.For instance - if there were NO the home office - and the whole house woudl be used for personal purposes only - and the $1,000 gasoline model woudl be good on that condition - but you choose larger and more expenses model ONLY because of business use - then your allocation might be considered reasonable.But if you based an allocation on the imaginary situation that IF your house woudl be smaller then the smaller model would be acceptable - in this case I doubt the IRS finds that allocation reasonable.
So - different allocation possible - but it must be reasonable and based on existing facts and circumstances.
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