In the USA/IRS milieu...
Pretend it is 2018. Say Sally is a self-employed person. She creates dinosaur renderings for a number of large clients grossing say $300,000 a year.
Sally buys say five computers which are 100% for use in the business, no personal use. Each one is say $3000 (I think there's a limit of 2500 involved?). Total in the example $15,000. Say she buys them July 4 all at once to be specific.
Let's say (if it makes a difference) she does not bother having an LLC or an S-Corp, she simply trades as an individual.
In fact, in 2018, can she use the "Section 179" approach to simply deduct the entire amount - $15,000 - all at once in that year?
Also, "what form", as it were, does that go under - what's the line item that would be included on: i.e., Sally is mystified which category "Section 179" items appear in.
As the question title mentions, regarding buying PCs. Are there any gotchyas for different machinery / things? A sculptor has to buy a $3k sheet metal tool, a designer has to buy a $4k pottery kiln, etc - all just the same?