Anything you ‘expense’ will simply lower the business’s taxable income for the year by that amount.

So if the thing you buy in order to ‘write it off’ is going to cost more than the tax savings you get, then you’re not really any better off.

It only makes sense to write off things that the company actually needs or will lead to improved profits.

This is also a case by case kind of situation and each business will differ based on its structure and priorities.