I'll throw my thoughts into the hat.
I would suggest that it is allowable, based on the fact that it can be classed as an office expense, and won't require capitalisation. The use case, in my example is that I have a dedicated office in my home, purely for work. The desk, chair, lamp, laptops, monitors, 3 servers, network switches, storage devices, VPN / DNS Servers, carpet protector, are all dedicated to providing my services and the R&D provided MyCo. The heat generated by the electricals when on is substantial (even in winter the heating in the office is off).
The aircon is portable, purely because a built-in, split or ducted systems would not be feasible, due to cost and it would require contstruction work to be undertaken and not practical.
I have no use for an additional portable air-con unit in the rest of my house, since I already have one in my bedroom and the living area downstairs is way too large for any portable unit to be effective.
The feasibility is done on an individual "use-case" basis, so no blanket decision.
I would suggest that it is allowable, based on the fact that it can be classed as an office expense, and won't require capitalisation. The use case, in my example is that I have a dedicated office in my home, purely for work. The desk, chair, lamp, laptops, monitors, 3 servers, network switches, storage devices, VPN / DNS Servers, carpet protector, are all dedicated to providing my services and the R&D provided MyCo. The heat generated by the electricals when on is substantial (even in winter the heating in the office is off).
The aircon is portable, purely because a built-in, split or ducted systems would not be feasible, due to cost and it would require contstruction work to be undertaken and not practical.
I have no use for an additional portable air-con unit in the rest of my house, since I already have one in my bedroom and the living area downstairs is way too large for any portable unit to be effective.
The feasibility is done on an individual "use-case" basis, so no blanket decision.
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