Is this for a business?
If so, items over $200 are generally depreciated as "assets". But there are several elections that if you qualify for that election and actually make that election, you might be able to deduct it as a "supply". See the IRS link below for information about some of those elections.
Items $200 or less, or items that qualify for an election and you actually make the election, you would enter it as a "supply".
https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations
