Security cameras
Security cameras are deductible as a business expense under IRC §162 if they are used to protect business property or assets. This includes cameras installed in an office, store, or other business premises. However, if the cameras are installed in a home that is not used for business purposes, the expense is not deductible. If the home is partially used for business, such as a home office, only the portion of the expense related to the business area is deductible. It's important to allocate the cost between personal and business use if applicable. For example, if a security camera system costs $1,000 and is used 50% for business, only $500 can be deducted.