That's not correct through '27: https://tax.thomsonreuters.com/en/glossary/bonus-depreciation https://tax.thomsonreuters.com/en/glossary/bonus-depreciatio... I

That's not correct through '27: https://tax.thomsonreuters.com/en/glossary/bonus-depreciation https://tax.thomsonreuters.com/en/glossary/bonus-depreciatio... It also applies to e.g. saas used for software development, which never would be depreciated over time previously. So your paid GitHub account? Amortize it over 5 years.