this is one I have thought long and hard about. if its something you use to assist you in your work, in any form, then as far as I'm concerned its going in the books. me accountant has certified that I can claim things like chrome led light side bars, purely cosmetic. ipod to listen to music while working. if or when I have them fitted, spot lights and bull bars.
I work for haulage companies that spend a fortune on spot lights etc for their trucks. you don't need chrome bling, bells and whistles to deliver food on pallets! but their accountant puts it all down.....