With prices of computer related equipment going down there may be fewer items to book as assets but in case you do book as assets, below are things you need to be careful.
1. Purchase Price
2. Start of Business Use
3. Usage of Accelerated Depreciation
4. Disposal Date
Purchase price of equipment is most important since setup related fees are considered as part of purchase price. Check with your tax accountant so that you do not expense setup fees subject to asset recognition.This is a typical topic during tax audit.
The next important item is the date for start of business use. Just receiving the equipment from the vendor does not allow you to depreciate.
Depending on the time you purchase, there may be accelerated depreciation measures available, so check with your accounting office. Lastly, if you dispose equipments you will need some sort of proof that you had disposed the equipment. Your tax accountant will have ideas what type of documentation is necessary depending on the equipment.