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BUSINESS 101: Is your firm taking advantage of the huge deductibility potential of tax code Section 179? 2013 may be the last big year

from Fox Business

Tax code Section 179 — expensing of purchases of capital assets — sets the rules for writing off technology upgrades. Small businesses that buy a new computer or any other item with a useful life of more than a year are allowed to write off the entire purchase price immediately rather than depreciate the expense over the item’s useful life. For 2013, companies may write off up to $500,000 worth of qualifying new or used equipment purchased or financed during the 2013 calendar year. more

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