會計問題 - computer expenses

As the amount is small and of a period cost in nature, these 2 items could be regarded as expenses. The account could be " IT ( Information Technology ) Expenses ". Precisely, these are not computer expenses.

The nature of the two items are all expenses because they have limited usage. Anti-virus software usually maintains the health of the computer and therefore should be charged as Repairs and Maintenance. For domain storage, it can be classified as Sundry Expenses.
For reference only.