if you make the election to expense it because it is under $2500 you do not enter it in the asset section. as I said office expense is as good a category as any or supplies or make your own custom category -small tools.
don't bother with the phone to recapture the 179 as long as you didn't convert it to personal use or sell it. if neither sold nor converted to personal use what happens is the 179 is recaptured but then you end up with some MACRS depreciation with the rest of the cost taken as an ordinary loss so there is no effect on your taxable income or taxes. if sold or converted to personal use the recapture is reported on the return for the year that it happened
It's an annual election so what you did and what the asset was years ago has no effect on the current year.
