#section-179
IRC Section 179 expensing election, annual deduction caps, phase-out thresholds, and qualifying property for small business equipment write-offs
A private polygraph exam bills $400–$1,150, the 400-hour APA-accredited examiner course runs $5,000–$8,000, and a computerized instrument costs $5,000–$12,000 — while EPPA requires a $50,000 bond, three-year record retention, and caps examiners at five tests per day. Here is how to structure revenue lines, deposit liabilities, and compliance costs for a polygraph practice.
A tortilleria's masa cost per dozen moves about 5 cents when yield shifts 10 percent — the entire profit on a wholesale dozen. How to cost masa by measured yield, split retail and wholesale revenue and COGS, book presses and ovens under Section 179 or 7-year MACRS, and track the five KPIs that expose a losing route before the bank does.
How ninja warrior and obstacle gyms should account for franchise royalties, six-figure equipment depreciation, and the split between recurring memberships and pay-per-visit open-gym revenue.
FAA Part 107 certification costs $175 for the knowledge test plus $5 per drone for registration, drone liability insurance runs $500 to $1,500 per year for $1 million coverage while hull runs 8 to 12 percent of aircraft value, and 2026 restores 100 percent bonus depreciation with a $2.56 million Section 179 limit — this guide shows how to expense certification, book prepaid insurance, depreciate a short-lived fleet, price per deliverable, and handle sales tax before your next flight.
A 10-bike e-bike rental fleet costs $15,000–$30,000 to launch, but each swappable battery lasts only 500–1,000 cycles and costs $400–$900 to replace — often within a year at rental utilization. This guide shows how to capitalize bikes and packs separately, depreciate under 2026 Section 179 and restored 100% bonus depreciation, reconcile net app payouts to gross revenue, and track utilization and revenue per bike per day before the next battery wave hits.
A per-square-foot job costing system for pressure washing operators, with a two-story height factor (1.35x-1.50x), component-level equipment depreciation, and a chart of accounts that shows true gross margin per service line.
How to book a cold plunge and sauna recovery studio from presale to full capacity — founding-member cash held as deferred revenue under ASC 606, a $110,000–$250,000 build-out split between Section 179 equipment and 15-year qualified improvement property, and the three utilization KPIs (plunge occupancy, revenue per plunge-hour, churn by wait-time cohort) that show whether another chiller pays.
The One Big Beautiful Bill Act ended the Section 45W Qualified Commercial Clean Vehicle Credit — the lesser of 15% of basis (30% for pure EVs) or incremental cost, capped at $7,500 under 14,000 lbs GVWR and $40,000 at or above — for vehicles acquired after September 30, 2025, along with the 30D and 25E credits. Only the Section 30C refueling-property credit survives, for property placed in service through June 30, 2026. Covers the acquisition-date and written-binding-contract tests that decide whether a vehicle you ordered still qualifies, how a fleet EV pencils out on total cost of ownership without federal money, and the Section 179, bonus depreciation, and per-VIN asset records that replace it.
2026 bonus is 40% under current law — $32K on an $80K machine, not $80K — unless OBBBA restores 100% retroactively; here's how to model the swing vs. Section 179 and keep the ledger straight.
Gutter cleaners charge $0.75–$2.50 per linear foot, but healthy 35–50% residential margins depend on height-tier pricing, route-level job costing, and an off-season cash reserve. A practical bookkeeping guide covering second-story multipliers, revenue per route-hour, insurance costs, and Section 179 equipment deductions.
Massachusetts rejected four major OBBBA federal tax breaks — immediate R&D expensing, 100% bonus depreciation on qualified production property, the $2.5M Section 179 limit, and the EBITDA-based interest cap — and set a September 10, 2026 deadline to file amended 2025 state returns without interest charges.
A tow truck over 14,000 lbs GVWR can often be fully expensed under Section 179 the year it's placed in service — but only if the depreciation schedule starts that year. How towing companies should separate tow, impound, and lien-sale revenue, reconcile lot logs monthly, and price compliance costs into every job.
