Yes, you can enter an asset such as a computer monitor as an expense if you do not want to depreciate it if the cost was less than $2,500 under the business safe harbor election.
You would deduct the technical publication purchased for the payer that you were reimbursed for as a miscellaneous other expense or as business expenses not yet reported. In both areas, you can enter an item description along with the cost.
The reimbursement is correctly reported in box 1 of your 1099-NEC which allows you to treat the purchase as your own business expense.
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