I'd like to deduct some of the costs of my new PC based on the percent I use it for my business vs. personal.
For a mixed use asset such as a computer or cellphone which costs less than $1000 by far, the "savings" will be negligible if there's any savings at all. The time and effort put into it, is not worth the outcome.
It makes significant more sense to go buy a computer and a cellphone that is specifically, explicitly, and "ONLY" for the business. Those items happen to qualify under safe harbor to be flat out deducted as a business expense in the year purchased, since they cost less than $2,500. Heck, you could even throw in a printer and still be well under $2,500.
