If the cost of each computer was less than $2,500 then you have the choice to list them as assets and depreciate over 5 years, or you can just expense them under Safe Harbor De-Minimus. I would recommend you expense them, if your business has generated sufficient income for the tax year to make it worth while.
If the cost of each computer was more than $2,500, then expensing is not an option. You have to list them as a business asset and depreciate over 5 years.
