Communication expenses would include things like:
- A second phone line for business
- Cell phone service for business
- Long distance calls for business
- Wireless access for mobile devices
- Internet phone service
The internet service could be listed under miscellaneous expense. The desk is a piece of equipment that is depreciated under the asset section of your business. If the desk was < $2,500 then you can elect De Minimus Safe Harbor treatment and deduct as a miscellaneous expense.
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