Most probably not. Usually, for a business, the first purchase of an
item must be depreciated over the probable working life of the item and
IRS would have agreed standards. If it breaks and you have to buy a
replacement, then you may be able to claim the replacement as a direct
expense.


In the US, there is no reason to depreciate low dollar items unless you
want to. It is an advantage if writing it off this year would put you
below zero. The IRS does not require you to run your business well, but
you must be able to explain how you run it without laughing...