Audio tax write-off


Hello,

I have a company that produces documentaries and podcasts on personal and commercial histories. I have needed to acquire computer equipment to do my work, and I've borrowed some equipment from my 2-channel system, such as headphones, as well. My question is, do any of you write off home audio audio acquisitions for your business? Do you know the tax rules on this? Does it have to be branded  as "pro" gear to qualify? Thinking I need a better DAC and studio monitors. If I bought a component called "Schiit," would the tax auditor go "nnnnnnnnnnoooooo?" 

Thanks for your input.

Paul


paulburnett
djones,  as I mentioned above, we're talking about assets that have a useful life expectancy of greater than 1 year and are depreciable assets, not supplies.  They maybe be deductible as capital assets, subject to the depreciation rules,  In some cases they may be deducted in full as section 179 expense, but these rules are not simple and cannot  be addressed here, in my opinion.
Sale of depreciable assets in a business is generally not capital gains tax, but can be taxable as recapture of a depreciable asset.

From investopedia:

Depreciation recapture is the gain realized by the sale of depreciable capital property that must be reported as ordinary income for tax purposes. Depreciation recapture is assessed when the sale price of an asset exceeds the tax basis or adjusted cost basis
Life expectancy is half of it cost applies as well. Depends how the business is set up. To many variables we don't know. 
For instance we report computers as an expendable asset if they cost under $5000. Life expectancy isn't the only variable in the equation.