body: I run a small software consulting company. It is organized as a LLC in California, filing as an S-Corp.
  
  
  I want to start a second business, but something unrelated to computers. I will need to purchase equipment to start the new venture.
  
  
  Can I simply make this a new division of my existing company, and write off the equipment purchases as a business expense in the same way I would if I was buying equipment for he existing operation?
  
  
  If the answer is no, what if they were proximately related? Where is the line drawn typically?
  
  
  
title: Can I write off equipment purchases for unrelated business