Some of the help screens for business startup costs mention equipment. What exactly does this include? These expenses are all below $2500 in cost.

[hawksy]

Examples are chairs, tables, and a small refrigerator.

[RichardK · Accepted solution]

Yes, your examples are equipment, you can elect to deduct rather than capitalize assets, like computers, printers, etc. that are under $2,500. There is a separate election to expense start up costs up to $5,000, and amortize the excess.