can a computer be considered an asset?

[cleaningservices1790]

can my equipment from last year purchased to be considered an asset?

[VictoriaD75]

Yes. If you own a business, both computers and equipment are considered assets. They can be listed as such and expensed through depreciation against the business income. If you are not a business owner, you cannot deduct the purchase of assets. You must have purchased the asset during the tax year that you start depreciation. 

Depreciation of Business Assets

@cleaningservices1790