It depends
First the IRS de minimus exemption for unaudited companies (an audit means a third party official audit - common in corporations) can expense at the time of purchase anything less than $2,500.
I would take that into consideration, especially for SSD cards and drives.
But if you want to, then again it depends
If you make a fixed asset account and associated sub account for accumulated depreciation for each item, that makes it easier to write that item off when it breaks or becomes unusable. The data is there, cost less its own depreciation.
Or you can lump like items into one fixed asset account with its sub account for accumulated depreciation. But then if you find an item unusable for whatever reason you have to do some research to find the item cost and item depreciation to write it off
Personally I use individual fixed asset accounts and sub accounts for accumulated depreciation, but I also use that $2,500 de minimus exception for anything that qualifies. Doing it this was reduces the fixed asset listing on the balance sheet, and reduces my need to calculate annual depreciation per item at the end of the year
