My new iPad is for my business. We do have a cpa so I will ask him this question directly too, but I'm just curious what other people do. I was reading online that to write off the iPad 100 percent..I would have to use it for the business 100 percent. No movies or FB etc. What if you are traveling for business and don't want to bring another device for media consumption that you are only doing because you are traveling. I wouldn't be watching the movie on the plane if I was at home...as I watch almost no movies in my daily life. Really seems ridiculous to be so picky! Do you really bring a second device? Just write off less of the iPad?