The costs of
operating your business includes any expenses which are ordinary and necessary.
If you are using your computer primarily for business purposes then you can
deduct the cost of your computer as a business expenses on schedule C. The general rule is that if the cost is less
than $2500 you can claim it as a miscellaneous expense. If the cost is greater than $2500, you would
enter it as an asset and depreciate the cost over 3 years. If you are using it 50% business and 50%
personal you can claim half of the cost of the computer.
