storage shelf

A storage shelf is deductible as a business expense if it is used to store business-related items such as inventory, supplies, or equipment. For example, a freelance photographer who uses a shelf to store camera equipment can deduct the cost as a business expense. However, if the shelf is used for both personal and business items, only the portion used for business is deductible. This requires an allocation based on the percentage of business use. The shelf must be ordinary and necessary for the business, as per IRS guidelines. If the shelf is a capital asset, it may need to be depreciated over its useful life rather than deducted in a single year.