Can I deduct the cost of a new ceiling fan purchased for my home office if I am self employed and work exclusively from within that space?

[CarolynM · Accepted solution]

Yes. You can deduct the full price of the ceiling fan in your home office work space.

Improvements that impact you work space and other areas of your home (such as a new cable line) are apportioned to the percentage of your home used for work.  

For more information, follow this link: Schedule C Instructions