Purchase in December, an expense for a biz started in Jan?

Question

In december of 06 I purchased a computer and some software. I started a new quick books company and set the begin date for Jan of 07. Though I began work in this company a few months before that I want to put the start date for Jan, and Jan of 06 would be way too early as I was not doing any work for the company at that time.
So my question is, how can I make the computer and the software an expense in my new company that I have begun in Jan of 07? Thanks.

I should add, I did not have any income in 06. I just made a few expense purchases for the business.

Answer 1

You want to put the start date in 2007, but you began work in this company in 2006? Did you have income in 2006?

If you had no income in 2006, and consider that you are open for business in 2007, then no deductions are allowed in 2006.

If you were in operation in 2006, then report your income, take expenses, and possibly have a loss in your business for 2006 which can offset other income.

Answer 2

Even if you made your purchases in 2006, they can be counted against any gain in 2007.
http://www.irs.gov/businesses/small/article/0,,id=109807,00.html

good luck & bless