most I would take an expense deduction as supplies. but the cameras and other related equipment might be a capital asset in the eyes of the IRS (IE more than a nominal cost). you can take 179 or bonus depreciation to expense them. 179 is limited to business income before the deduction bonus is not. this is just a means of playing it safe, if you expense expensive items the IRS might argue they should have been capitalized and depreciated. then you may be out of luck and have to take the deduction over a period of years.
