Unless it's over $2500 it's probably a business expense and not an asset, so the IRS wouldn't care what you did with it later.

Wow! You're right, since 2010 cell phones (and computers under $2500) haven't been listed property.

I stand corrected.

source for this?

my accountant.

I guess he buys it from his business at a (heavily) depreciated price?

Yeah, electronic devices has crazy high depreciation rates.

Gotta write off the wife, too.