How to deduct the cost of a computer I built?

[vcrego]

I make YouTube videos and needed a new computer, got a 1099-MISC. I bought all the parts separately and then built the computer. Would I deduct the cost of parts separately or can I add the costs together and deduct the total amount I spent on the computer?

[Mike9241]

the safest course would be to add all your costs together, you can not include the value of the time you spent, and treat as an asset. then take section 179 or special depreciation to get the full deduction for the cost