How do I enter expense of a new phone for my business?

[halvy]

Is a new business phone an asset?

[Bsch4477]

When completing Sch C enter under expenses. 

[FangxiaL]

You can deduct the cost of your new phone as a one-time business expense or depreciate the new phone as an asset. You can enter it in the Assets category and take the section 179 depreciation or take the 100% special depreciation allowance.

@halvy