If you are Self Employed (1099-MISC), you can deduct (or depreciate) the business percentage of the computer.
Unless the computer is in your qualified Home Office (used exclusively for business), that would mean you would need to keep logs for how much time the computer was used for business, and how much time it was used for personal purposes.
So if the computer was used 10% of the time for business purposes, 10% of the cost of the computer could be used as a deduction or for depreciation.
