I read it as the equipment was purchased after the business was 'open'. If that is the case, there are not really limits.
If I misunderstood and the equipment was purchased BEFORE the business was actually 'open', it depends on if it is Depreciable equipment (over $200, or in some cases, over $2500) or not.
Depreciable equipment purchased before the business was open can usually be fully deducted once the business is 'open' (via the Special Depreciation Allowance). Non-depreciable items purchased before the business opens are "Startup Expenses", and could be limited in certain circumstances.
