I am a single owner llc ski rental business. I purchased some snowboards, skis, helmets, snowboard boots, etc on ebay during 2011 to use in my snow-sports rental business. Most were purchased individually and cost less than $100. Can I just list all my snowboards as one purchase for depreciation purposes and put the date as just 2011, then do the same for helmets etc. ex: 25 Rental Snowboards $4,000 purchased 2011. Or do I need to list each one individually ex: Rental Snowboard $100 purchased 06/01/11. I'm going to section 179 these.