You would enter them as expenses.

De Minimis Safe Harbor Election

This election for items $2,500 or less is called the De Minimis Safe Harbor Election. This election is an option you can take each year that lets you write off items $2,500 or less as expenses instead of assets. Expenses typically reduce your income by a larger amount than depreciating an asset over multiple years does. This means you could get a bigger refund.

If you decide to take this option, a form called De Minimis Safe Harbor Election will show up in your tax return. This election will apply to all your businesses, rental properties or farms.

Here are the rules you need to meet to take this election:

• You don't have an applicable financial statement (most people don't).
• You have a consistent process for how you record expenses and assets.
• You record these items as expenses on your books/records.
• The cost of each item as shown on your receipt is $2,500 or less.

@Joe Question

What steps do I need to follow to utilize the Di Minimis Safe Harbor Election within Turbo Tax?

No extra steps. If you are entering expenses for your self-employment, select assets as one of your expense. As you go through the entries in assets, it will ask a question, 

1. Did you buy any items for any business, rental property and/or farm that cost $2,500 or less in 2019? This is where you will enter those assets as expenses thus declaring your Di Minimus Safe Harbor Election. 
2. Next screen will ask, Let's see if you can deduct these items as expenses.  Then answer the questions.  the second question will ask if you wish to make this election.
3. Next you will enter these assets under miscellaneous expenses.  For an example, if you have a computer.  Enter under in miscellaneous expenses as Computer-Di Minimus safe harbor election. This is generally the advice I give to show the IRS what you are declaring as an expense as a safe harbor item.
4. You will also have a Safe Harbor election form in your return proving to the IRS that you are taking this election.