#bonus-depreciation
First-year bonus depreciation rules, qualifying property, and tax savings under the One Big Beautiful Bill Act
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 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.
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.
U.S. portable storage rentals are taxable equipment rental, not exempt real-estate rent — split five revenue streams and depreciate the fleet.
A 2027 CapEx budget turns equipment failures into scheduled buys: inventory assets, rank projects by payback and NPV, and time purchases around Section 179.
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.
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.
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%.
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.
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.
A crane rental company is three businesses sharing one yard — equipment, labor, and logistics. This guide covers 5-year MACRS treatment for cranes, the $2.5M Section 179 limit and permanent 100% bonus depreciation, splitting bare from operated rental in the chart of accounts, per-lift job costing including mobilization, and the utilization math behind an idle fleet that can cost $209,000 a year.
