Schedule C - Business Expenses - Computer Equipment

[LCALL]

I have $5200+ of Computer equipment expenses ranging from a computer parts build and subsequent parts upgrades and Monitor and a iPAD and much more....all on 30 receipts (various dates thru year).  No single item approaches $2500 cutoff so I will depreciate all in one year as expense. 

QUESTIONS:  Should I list this total expense as 1 line item under Other Miscellaneous Expenses or subcategorize them under same?  Will the IRS likely think I am exceeding the 1 item > $2500 rule?

Any suggestions appreciated...

[ColeenD3]

These are many component of one item, a computer. You need to include it as all one item. Include this in the depreciation section. You are still able to deduct the entire amount the first year, by using a Section 179 deduction.