Purchasing a New Computer Annually for Tax Purposes

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as self-employed taxpayer, seems tax deductions office expenses such computer make feasible , desireable upgrade equipment annually. (despite how apple has barely made macbook pro upgrade desirable since 2012... wouldn't consider current model upgrade unless purchase $2499 model that's minimal.) though not upgrade annually due lack of interest, considered normal expense if 1 deduct new computer every year? curious @ point.

same question regarding iphone although upgrade every year , have established tax professional cost of purchase deductible.
 

if tax laws such purchasing computer improves situation taxes, yeah.
 


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