Is Massage Oil Warming Equipment a Supply or Equipment Deduction?

It depends on the cost — a basic oil warmer is typically treated as a supply and deducted in full the year you buy it, while a higher-cost or built-in warming system may be treated as equipment and either deducted immediately under Section 179 or depreciated over time. The distinction the IRS cares about is how long the item is expected to last and how much it costs, not just what it's called. A small countertop oil warmer, the kind many massage therapists pick up for $30–$100, is inexpensive...