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#section-179

Section 179

IRC Section 179 expensing election, annual deduction caps, phase-out thresholds, and qualifying property for small business equipment write-offs

Rage Room Business Bookkeeping: Pricing Sessions, Costing Breakables, and Insuring the Chaos

A rage room sells the destruction of its own inventory, so session revenue means nothing without a cost per smash. This guide covers revenue by package tier, standard-cost breakable COGS, e-waste disposal rules, workers comp classification, waivers versus insurance, and the 2026 Section 179 limit of $2.56 million for buildout and equipment.

Return-to-Office Mandates Have Tax Consequences Too: Commuter Benefits, Office Deductions, and the Home-Office Write-Off Your Team Just Lost

Bringing staff back on-site changes payroll tax, benefits, and deductions at once. For 2026 the Section 132(f) exclusions are $340/month each for transit/vanpool and qualified parking, saving employers about 7.65% of every pre-tax dollar; W-2 employees can no longer deduct home-office costs, so route equipment through an accountable plan instead.

Watch and Clock Repair Shop Bookkeeping: Certification Pricing, Customer Bailments, Consigned Parts, and Deposits

A watch or clock repair shop's books must treat customer timepieces as bailments (never inventory), consigned parts as off-balance-sheet goods, and deposits as liabilities until pickup. This guide covers how AWCI CW21 certification should show up in the rate card, work-in-process for movements sent to specialists, warranty reserves for comebacks, Section 179 on bench equipment, sales tax on parts vs. labor, and the KPIs — revenue per bench hour, comeback rate, parts-to-labor ratio — that predict breakeven.

Custom Harvest Crew Bookkeeping: Pricing Per-Acre Work, Costing the Road, and Depreciating a $500,000 Combine

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.

Crane Rental and Rigging Bookkeeping: What Your Boom Truck Really Costs Per Lift

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.