As a self-employed taxpayer, it seems that the tax deductions for office expenses such as a computer make it feasible and desireable to upgrade equipment annually. (Despite how Apple has barely made a MacBook Pro upgrade desirable since 2012... I wouldn't consider the current model an upgrade unless I purchase the $2499 model but even that's minimal.) Even though I probably would not upgrade annually due to lack of interest, would this be considered a normal expense if one were to deduct a new computer every year? Curious at this point. Same question regarding the iPhone although I already upgrade that every year and have established with a tax professional that the cost of purchase is deductible.