The GPU Breakeven Line: When a Self-Hosted vLLM Cluster Beats the LLM API Bill
Self-hosting beats LLM APIs past ~$20K/mo in API spend, then the cluster becomes a 5-year asset with Section 179 or bonus depreciation.
#bonus-depreciation
Bonus Depreciation
First-year bonus depreciation rules, qualifying property, and tax savings under the One Big Beautiful Bill Act
Camera and Lens Rental Business Bookkeeping: Fleet Depreciation, Damage Waivers, and the Utilization Math That Decides Your Margin
Price each rental off replacement cost — about 1/20 per day — capitalize the fleet under Section 179 or bonus depreciation, and track utilization per item.
Arizona Finally Signed Its Tax Conformity Bill — But Your 100% Bonus Depreciation Still Doesn't Count There
Arizona HB 4168 adopts most OBBBA tax breaks retroactive to 2025, but 100% bonus depreciation still needs an addback — Section 179 is the workaround.
Renting Out Your GPU on Vast.ai or RunPod? Why the Electricity Bill and Depreciation Schedule Belong on a Schedule C, Not Your Personal Utility Bill
GPU rental income is Schedule C business income: deduct metered electricity, expense the card under 100% bonus depreciation, and pay quarterly estimates.
New Mexico Just Said No to 100% Bonus Depreciation: What SB 151 Means for Your 2027 State Taxes
New Mexico SB 151 makes C corporations add back federal 100% bonus depreciation from 2027; pass-through owners keep it. Place assets in service in 2026.
Portable Storage Container Rental Bookkeeping: Why Your PODS-Style Business Isn't Taxed Like a Self-Storage Facility
U.S. portable storage rentals are taxable equipment rental, not exempt real-estate rent — split five revenue streams and depreciate the fleet.
Building Your 2027 CapEx Budget: How Small Businesses Plan Capital Spending, Rank Projects, and Time Purchases for Maximum Tax Value
A 2027 CapEx budget turns equipment failures into scheduled buys: inventory assets, rank projects by payback and NPV, and time purchases around Section 179.
Why Your Ski Shop's Book Value Isn't What Last Season's Rental Skis Are Worth
Rental skis lose value faster than 7-year MACRS assumes; keep a management schedule, and plan for IRS Section 1245 recapture on spring demo sales.
Ditching the Cloud for a Colo Rack? The Move Changes Your Depreciation Schedule, Not Just Your Monthly Bill
Leaving the cloud for a colo rack turns opex into capex — servers are 5-year MACRS property, but Section 179 or 100% bonus can expense them in year one.
The Mid-Quarter Convention Trap: How Q4 Equipment Purchases Can Slash Your First-Year Depreciation
More than 40% of your MACRS basis placed in service in Q4 forces the IRS mid-quarter convention on every asset — a 5-year purchase falls from 20% to 5%.
Trading In Your Business Vehicle? The Trade Allowance Is Taxable — Gain, Recapture, and New Basis Explained
Since 2018, trading in a business vehicle is a taxable sale, not a tax-free swap — the trade allowance minus your adjusted basis is gain, depreciation is recaptured as ordinary income on Form 4797, and the new vehicle's depreciable basis is its full cost.
Custom Harvest Crew Bookkeeping: Pricing Per-Acre Work, Costing the Road, and Depreciating a $500,000 Combine
How a custom combine harvest crew builds a per-acre rate from its own fuel, labor, repair, depreciation and transport costs instead of the neighbor's price, tracks road expenses like crew housing, lowboy moves, rain days and IFTA reporting, handles seasonal and H-2A payroll, and depreciates a $500,000 combine as 7-year MACRS property using Section 179 and 100% bonus depreciation.