It’s not an expense when you can write it off.

“What If You Provide a Tablet to Your Employee? Morhet says that you can deduct the full cost of a tablet that you provide to an employee as long as any personal use is reported as a fringe benefit on the employee’s W-2 or the employee reimburses you for the personal use. You must be able to document what portion of the employee's use is for business..”

link to full source below.

https://www.thebalancesmb.com/deducting-your-ipad-for-business-use-3974598#deducting-your-ipad