That is the case for small expendable items. An asset works differently. To be depreciable, property must have a useful life that extends substantially beyond the year you place it in service.
You begin to claim depreciation when your property is placed in service for either use in a trade or business or the production of income. The placed in service date for your property is the date the property is ready and available for a specific use.
You can't place an asset in service if the business hasn't started yet.
