Computers such as PCs are generally a 3-year or 5-year depreciation item, I don't remember for sure which one, but it's in the tax guidelines.

More importantly, take all the Section 179 expense you can. That's money in the bank THIS year rather than two or three or five years down the road. Calculate that tax savings and put it into your IRA, and do it before April 15, so you can also take that as ANOTHER deduction for 2006.

Lastly, I'm pretty sure the IRA has a regulation which says that trumpets are not only NOT depreciable, but that there is a surtax for any which are used to play jazz. ;)