Section 179 provides a sizable exemption. Roughly $1 million/yr (1.223 in 2023 apparently) [https://www.law.cornell.edu/uscode/text/26/179 https://www.law.corn

Section 179 provides a sizable exemption. Roughly $1 million/yr (1.223 in 2023 apparently) [https://www.law.cornell.edu/uscode/text/26/179 https://www.law.cornell.edu/uscode/text/26/179]. Section 174 was updated this way yes - which is why we’re talking about it yes? Previously it was classifiable as an R&D expense, and could be written off the same year it was taken. Which is much friendlier, cashflow wise. Anyone manually depreciating computers over 3 years either already has a lot of capital expenses (> 1 million/yr), or should probably get a better accountant. There are situations it needs to be more complicated - but for the vast majority of the situations anyone reading this is going to be in, it isn’t. And if they are in that situation, they should hire a professional to help them untangle it.