Do i deduct new air conditioner in personal and business

No, you cannot take deduction twice by claiming the cost under both personal and business section.  If this is the air conditioner purchased for your main home, to claim an energy credit, here are the steps:

1.  Open (continue) your return in TurboTax.

2.  In the search box, search for energy improvements. (Don't search for "energy credit," as this will take you to the wrong        place in the program.)

3.  Click the "Jump to" link in the search results.

4.  On screen, Energy-Saving Home Improvements, answer Yes to the question and select Continue.

5.  Follow the on-screen instructions. 

6.  On screen, Energy-Saving Improvements for Your Home, answer No to question, Were any of these                                  improvements related to the construction of your main home?

7.  On screen, Tell Us How Much You Paid for Energy-Saving Improvements, enter air conditioning expenses                            under Energy-Efficient Building Property