Apple Watch eligible as a tax write-off? (US)

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for has own business or contract work, we've been able deduct iphones , accessories (charging cables, etc.). i'm wondering if apple watch counts accessory, legal standpoint. that's how apple going list in earnings report. it's expensive accessory extends function of phone. issues that?
looking 1 more excuse purchase one. ;)
 

tim cook "can't live without it".
if it's integral life (and work), i'd go it!

* not tax-professional , not liable potential jail time may serve using suggestion.
 


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