What can you do if there are different cost thresholds to determine if purchase is an asset between

For example, for the corporate book, furniture is only considered an asset if the cost is 5,000 USD or more while for the tax book it is considered an asset if if the cost is 300 USD or more.  We want to keep the asset numbers in sync between the 2 books but want to expense items below 5,000 USD for the corporate book.