Yes, as long as the iPad or Laptop is used for business use you can write it off as an expense. What is not allowed is if you are a W-2 employee and you have a side business, such as selling things on eBay, and you buy a personal laptop and deduct the cost against your W-2 income because you don't make enough money selling things on eBay. These are called "Hobby Losses" and are not allowed. However, in your situation if it is genuine business property and it is your primary business, then it is allowed as a deduction against your pc repair business.
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It must be an ordinary and necessary business expense in order to be deductible. It sounds like you should be able to take the deduction for your business.
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