S&V mag has some guidelines on how you can claim your A/V purchases as "business related." It's a good guide, and we'd underscore the advice of keeping a detailed paper trail -- and not just of the expenses, either. Usage logs can help immensely if you (cough) get audited. That is, if your logs can accurately reflect that you stay within the 50-percent rule for your
enjoyment business-related work. Above all, be honest with yourself about how you use your gear -- and if you decide to list gadget deductions, we'd recommend a brief talk with a financial advisor as a final sanity check.