You may be able to deduct the acquisition cost of a computer purchased for business use in several ways:

• Under Internal Revenue Code section 179, you can expense the cost of the computer if the computer qualifies as section 179 property, by electing to recover all or part of the cost of the computer, up to a dollar limit, in the year you place the computer in service. You can recover any remaining cost by deducting the additional first year depreciation in the year you place the computer in service if the computer is qualified property under section 168(k)(2), or by deducting regular depreciation for the remaining cost over a 5-year recovery period under section 168.
• The additional first year depreciation deduction percentage is for certain qualified property acquired and placed in service after December 31, 2024, and before January 20, 2025. In general, for certain qualified property acquired after January 19, 2025, the additional first year depreciation deduction is 100%.    
• Alternatively, you can deduct regular depreciation under section 168 for the cost of the computer over a 5-year recovery period beginning with the placed-in-service year for the computer, if, for example, you don't elect to expense any of the acquisition cost under section 179 and the computer isn't eligible for the  additional first year depreciation deduction in the year you place the computer in service.
• You can never deduct more than the cost.

Note: For tax year 2025, a taxpayer may expense up to $2,500,000 (the dollar limit) of the cost of section 179 property placed in service during that taxable year. The $2,500,000 dollar limit amount is reduced by the amount by which the cost of the section 179 property placed in service during the taxable year exceeds $4,000,000.