CCA for cell phone purchase

[KristinaKMN]

I’m wondering what the correct way to claim my cell phone is as it is used roughly 25% for business. I bought it for $1000 so I think I should claim it as CCA and not an expense. What do you think? Claim it as CCA with a value of $250 or as an expense of $250? OR do I enter it as CCA with the full value of $1000 and then only claim 25% of it? (Although I don’t see an option to do this is in TurboTax) 

[TurboTaxSusan]

You would only take CCA on the phone based on it's business use. So if you only use the phone 25% for your business, then you would only put $250 as the initial value.

As to whether you should take CCA on the phone or just expense it, this would be up to you. If you use CCA, it will take several years for you to fully expense the phone, and you'd only be getting a relatively small deduction. If your business income is low, that might be OK. But if your business income is high enough, you might what to expense the whole $250 at once, and save yourself the bother of dealing with CCA every year.