USA Can This Be Accounted For?

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I purchased equipment in 2014 to start an online business, each equipment is each under $500.00. Since I was on social security and moved to another state, I held back on accounting for this because I did not know how it would affect my social security disability insurance.

Is it possible to account for my equipment when I file for the year 2015? If yes, how would it be accounted for? If this can not be done, can you elaborate on the why a bit.

thanks
 

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