I use the warranty to be my guide.
so an evga 1300 g2 for 180 usd with a ten year warranty is 18 a year.
a second hand server from the sellers here on this site is a very short warranty 1 year or less so I do the cost over 1 year.
3 year warranty = ⅓ each year
5 year warranty = 1/5 each year
7 year warrnty = 1/7 each year
I have a degree in accounting from Queens College in New York City and I worked for the IRS as did my mother for 26 years and my wife for 33 years.
Since I report this on my taxes I stay consistent with it.
It is all new so to speak so I can not tell you that in the case of an audit I would be told I am correct.
thank you for the reply. this is great info. What about shelving and running power? (extra outlets)?
It depends on the use of it. If the shelving was used for miners only then yes it would be included. And power you could use the amount of electricity used for miners, not the entire bill.
buying shelving and running outlets are more gray. since an outlet or a shelf can be used for more purposes. it boils down to how reasonable you put down cash wise. where the gear is located etc.
30 s-3 or s-5 miners with psu's need a setup area and extra power. more wires etc. shelving . photos and receipts and you stand a chance to claim it. maybe 300 to 500 to wire and setup shelves.
2 or 3 miners with psu's do not bother
I have personally added a lot of things to my ROI math. Granted they will be used after miners so I'm not to worried about it I just like to look at cost's and see them all. I have been lucky a lot of PSU's at this point are paid off so no ROI on those.
I added fan's and shellving. I did not include wiring as it will be used for sure after i'm done mining one day. But fan's and shelving I'm not sure on. Shelving was not expensive though I got a heavy plastic that has holes for airflow.
I can see your point I do have some ROI with just miner. I keep a few sheets of excel on calculating ROI.
