The individual parts vary in cost from $50 to $50. Depreciate individual parts over $200 each? Depreciate all the parts used to build the computer as one item, using the sum of their costs? Depreciate as a unit only those parts costing over $200?
Or, in the case of, say, the $450 CPU chip (or any of these parts, actually), since it's a part and not a usable asset unto itself, does it get around the need to depreciate at all?
