For my state anything over $2500 is considered a asset and subject to depreciation so it would not be categorized as an expense. You would create an asset account to put the laptop in and your accountant would depreciate it for you at end of year.
If it is under $2500 you categorize it as an expense and put under office equipment or something similar. Keep in mind you can go into your chart of accounts and edit the name of a classification. You just have to keep in mind that your accountant needs its categorization as you would file taxes.
