If you use computers in yourmedical practice, they are considereda business expense, which can bededucted up to $24,000. Ditto anysoftware or peripherals like scannersand printers. If you use a PC athome, you can still write off part ofthe cost in proportion to the amountof practice-related work you use itfor, as long as it adds up to more thanhalf the use. If you use your homecomputer for business or for investmentpurposes less than half thetime, you can still depreciate the costover 5 years. That write-off is notonly proportional to the business use,but it's also lumped in with so-calledmiscellaneous itemized deductions,which must amount to more than2% of your adjusted gross incomebefore you see any tax benefits.Talkto your accountant.