CAD Mgmt: Tax Advantages

First the disclaimer: I am not a tax professional.
Next the exclaimer: Call your tax professional NOW!
While you're waiting for them to answer the phone, enjoy the muzak and read this...
It may be to your advantage to make major purchases before the end of the year. Did you budget some new software for next year? Are you putting off those upgrades from AutoCAD 2000i until the last minute? Section 179 includes depreciation advantages for off the shelf software purchases and several other expenses during 2004. This means that you could receive an immediate 50% write-off during this tax year (up from 30% last year). See Tax Law Changes for Businesses: "Depreciation and Section 179 Expense" for more information.
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