#section-179
IRC Section 179 expensing election, annual deduction caps, phase-out thresholds, and qualifying property for small business equipment write-offs
Arizona HB 4168 adopts most OBBBA tax breaks retroactive to 2025, but 100% bonus depreciation still needs an addback — Section 179 is the workaround.
GPU rental income is Schedule C business income: deduct metered electricity, expense the card under 100% bonus depreciation, and pay quarterly estimates.
Prepaid irrigation plans are deferred revenue until each visit is done; expense tools under the $2,500 IRS safe harbor and depreciate the trencher.
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.
Budget 2–4% shrinkage, split fresh from dry COGS, book the building's 10–15% commission as rent, and tax prepared food apart to see if a micro-market pays.
Sand and gravel pits get 5% percentage depletion under IRS rules — compute cost and percentage methods yearly, claim the larger, and mind the 50%-of-income cap.
A $2.50 taco lives on pennies: cost it at cooked-protein yield, log salsa-bar waste, and price delivery apps 30% higher to keep a taqueria profitable.
U.S. portable storage rentals are taxable equipment rental, not exempt real-estate rent — split five revenue streams and depreciate the fleet.
Ten IRS-smart moves before December 31: place equipment in service, max out 401(k)s, bunch charitable gifts, and prep 1099s under the new $2,000 rule.
A 2027 CapEx budget turns equipment failures into scheduled buys: inventory assets, rank projects by payback and NPV, and time purchases around Section 179.
Custom grain drying costs about 3.2 cents per point per bushel before margin — price from your fuel, shrink, and fixed cost, not the elevator's rate.
Glamping books run on nights × occupancy × rate: record gross payouts to match the 1099-K, hold lodging tax as a liability, and depreciate tents in 5–7 years.
