Important Changes Regarding 2018 Business Deductions
Section 179: Equipment and property depreciation deduction
Effective in the year 2018, the maximum amount you can elect to deduct for most section 179 property placed in service in the year 2018 is $1,000,000.
Computers and Related Peripheral Equipment
Computers and related peripheral equipment placed in service after December 31, 2017 are no longer considered listed property.