plant pot

Plant pots are deductible as a business expense if they are used in a business setting to enhance the work environment, particularly in areas where clients or customers are present. For example, a real estate office or a retail store might deduct plant pots used to improve the ambiance. However, if the plant pots are used in a home office, the deduction is only allowable if the home office qualifies for the home office deduction and the plants are a necessary part of the office setup. Personal use, such as decorating a home living room, is not deductible. The expense must be ordinary and necessary for the business to qualify.