Business & farm

@DianeW777 -- thanks for your response, which is very helpful, Diane!

 

One thing to point out, though--computers are actually no longer considered listed property by the IRS:

 

Computers No Longer Listed Property

Effective 2018, under the Tax Cuts and Jobs Act, computers are no longer considered "listed property." Listed property generally includes items that can easily be used for personal as well as business purposes, such as cars, cameras, stereos, and--prior to the Tax Cuts and Jobs Act--computers. The IRS has more stringent recordkeeping rules for these items to make sure they are in fact used for business and not personal purposes.

 

Under prior law, there was a partial exception to the recordkeeping requirement for computers. Namely, if you used a computer or computer peripheral (such as a printer) only for business and kept it at your business location, you did not have to comply with the listed property recordkeeping requirements. Effective 2018, there are no recordkeeping requirements for any business use of computers.

 

- source: www.nolo.com/legal-encyclopedia/deducting-computers-bought-work.html