power bank
Business Expensesfreelancersconsultantsremote workerstraveling salespeople
A power bank is deductible as a business expense when it is used to charge devices that are essential for conducting business activities. For example, if a freelancer uses a power bank to keep their phone or laptop charged while working remotely or traveling for business, the cost of the power bank can be deducted. However, if the power bank is used primarily for personal purposes, such as charging devices during leisure activities, it is not deductible. To qualify for the deduction, the power bank must be used more than 50% for business purposes. If used for both personal and business purposes, only the business-use portion is deductible.