Unfortunately, I don't think they qualify for Section 179.
<a href="
http://www.irs.gov/publications/p946/ch02.html#en_US_2013_publink1000107395" rel="nofollow" target="_blank">
http://www.irs.gov/publications/p946/ch02.html#en_US_2013_publink1000107395</a>
I agree, they seem more like assets to me. Or **possibly** inventory. I don't think I would amend anything, but I would change how you handle it from now on.
These websites probably cost more than this, but it costs $200 or less, don't depreciate it, just deduct it. If you have a "policy" at the beginning of the year to deduct (rather than depreciate) items under $500, then you can change that $200 threshold to $500.
