More than one computer for one person business
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A one-person business can deduct the cost of multiple computers if they are necessary for business operations. Each computer must be used primarily for business purposes, and any personal use should be incidental. For example, a freelance graphic designer might need multiple computers for different design tasks or to run various software simultaneously. If a computer is used for both personal and business purposes, only the business-use portion is deductible. The deduction can be taken as a Section 179 expense, allowing for immediate expensing, or through depreciation over the computer's useful life. It's important to maintain records that justify the business necessity of each computer.