you're supposed to use the business percentage for that.....and 179 or bonus depreciation....over 50% and then use the de minimis expense method if you want.

do i need to keep separate records to prove that I hit the 50%.  I have no persona use for the camera equipment recorded, but The Camera is only ever used for business (youtube videos).   They stay in my office area, and I use my phone for personal photography stuff.  I guess I am asking how I prove a negative record...how do I prove that I did not use the camera stuff for personal use.