surely that depends on the type of company you have? If you have a personal company then I expect it is like that, if on the other hand you are incorporated the full purchase should be deductible, the reasoning of course is that a product you buy for a personal company is also used for you.
No matter the type of company, deducting 100% of something does not reduce your tax burden by that amount. Multiply your tax rate times the amount of the deduction to see you tax savings. If you deduct 100% of a laptop and you or your company pays 30% tax rate, then you save about $300 because you were able to deduct.
If a company buys a laptop for a 1000 that is an operating expense of that company, if it is a personal company that is to say you are the sole owner and it is not incorporated then you can deduct part of the cost of that laptop which I thought I already indicated. If on the other hand the company is incorporated in some way - and because I am not referring to any particular country I just mean in some way the money spent on that laptop will not be counted in the company's profits and not be taxable.
on edit: unless of course this is different in the country under discussion but in the countries I'm familiar with it works that way, also note I have not discussed depreciation which would definitely apply to a laptop.
