Hello, pallc. 

Glad to have you here on the Community page. Allow me to share insight on how to handle computer equipment that was gifted to you. 

We can walk you through categorizing transactions. However, we're unable to advise which category to choose since each business has a unique way of handling transactions. It would be best to consult an accountant about this matter. 

Regarding the IRS Pub. 551 Basis Assets on how to handle tangible personal property( computer equipment). To figure the basis of property you receive as a gift, you must know its adjusted basis (defined earlier) to the donor just before it was given to you, its FMV at the time it was given to you, and any gift tax paid on it.  I'd still recommend consulting an account for proper guidance. 

You can check this link for more details: Basis of Assets.

Also, here's a link for your reference on how to depreciate assets in QBO: Depreciate assets.

Keep me posted if you have other questions. I'm always here to help. Have a great day!