[nodesocket]

You are right, of course it's not 100% deductible. I am not advocating spending wildly on things you don't need for the business. If you have lots of revenue and not a lot of expenses, it makes sense to splurge on physical assets you can use and then expense and in the future sell. I.E. computers, networking equipment, storage, monitors, etc. Furthermore, it also make sense to spend on things that can help you grow the business like advertising, marketing, office space, employees. Again, better to spend and get the tax deduction, and have the resources that grow the business.

[jjeaff]

If you deduct the expense, and then sell it later, your going to have to claim the sale as income. And pay tax on it.

[airbreather]

Depending on the depreciation schedule, esp for tech, it could well be viewed as close to worthless by the tax office after some years.

[jjeaff]

You don't get to expense the purchase AND depreciate the asset.

[uhoh-itsmaciek]

What if you feel your business is the right size?