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Great Question. It all depends on the type of equipment/assets. I will provide you a guide.
Some information - https://www.irs.gov/publications/p946/ch01.html#en_US_2013_publink1000107337
Usually computers are 3 years; you can also take section 179 deduction - which would be a full deduction in the year of purchase, based on business use.
Let me know if you have any questions. Thank you.