We run a home office. We take 100% the cost of this computer and the portion of the cable bill for the road runner high speed access. The IRS allows this if your home computer is used more than 50% for the business. My question is how about the rest of the cable bill? The part that is the cost for cable TV. I could not run the lawn service without the Weather Chanel, but does that justify the deduction? How many of you guys do right it off and do you take 100%?