You'll actually find an item like a laptop is considered an Asset not an Expense and therefore must be written off via depreciation over a number of years. In Australia that is usually 3 years for something like a laptop. Not sure of the laws where you are.
Interesting. I'll check my options. How much can depreciation get someone? What if the item breaks before that amount of time?
In the US certain business assets that would normally be depreciated can be "179 expensed" in the year of purchase. I think it is like a 10K limit. I never do it so I am not really current on the amounts and types of property that qualify.