Qualifying Arcade Games
for Bonus Depreciation
A comprehensive guide to leveraging arcade games as qualifying business assets under the Internal Revenue Code, including the permanent 100% bonus depreciation restored by the One Big Beautiful Bill Act.
Turning Play into Tax Strategy
The Internal Revenue Code offers several incentives to encourage business investment, one of the most significant being the additional first-year depreciation deduction, commonly known as bonus depreciation, codified under Section 168(k). This provision allows businesses to immediately deduct a substantial percentage of the purchase price of qualifying assets rather than capitalizing and depreciating the cost over many years.
Recent legislation, particularly the One Big Beautiful Bill Act (OBBBA) of 2025, has permanently restored 100% bonus depreciation, making it a powerful tool for tax planning. This guide provides a comprehensive analysis of how an arcade game — a seemingly recreational asset — can be strategically utilized within a trade or business to qualify for this valuable tax deduction.
Commercial-Grade Arcade Games in Action
Real arcade machines deployed in a business environment — qualifying tangible personal property under MACRS Asset Class 79.0.
Close-Up View
Touchscreen display with bill acceptor and card reader — commercial-grade build quality for high-traffic business environments.
Deployed in a Restaurant
Arcade machines placed in service at a restaurant — generating revenue while enhancing customer experience and foot traffic.
Understanding Bonus Depreciation
An accelerated first-year deduction for qualifying business assets placed in service.
Property Type
The property must be tangible personal property depreciated under the Modified Accelerated Cost Recovery System (MACRS) with a recovery period of 20 years or less.
Acquisition Date
For the restored 100% bonus depreciation, the property must be acquired after January 19, 2025, the date the OBBBA was introduced.
Placed in Service
The property must be placed in service by the taxpayer within a specified timeframe — meaning it is ready and available for its intended use.
Original or Used Property
The original use must begin with the taxpayer, or if used property, it must not have been previously used by the taxpayer and not acquired from a related party.
Bonus Depreciation Phase-Down & Restoration
| Placed in Service Period | Bonus % |
|---|---|
| After Sept 27, 2017 – Before Jan 1, 2023 | 100% |
| After Dec 31, 2022 – Before Jan 1, 2024 | 80% |
| After Dec 31, 2023 – Before Jan 1, 2025 | 60% |
| After Dec 31, 2024 – Before Jan 1, 2026 | 40% |
| Acquired & Placed in Service After Jan 19, 2025 | 100%(Permanent) |
Source: IRC § 168(k)(6), One Big Beautiful Bill Act of 2025
Visual Timeline
Arcade Games as Qualified MACRS Property
How coin-operated amusement devices are classified under the IRS depreciation system.
An arcade game is considered tangible personal property, which is a primary category of assets eligible for bonus depreciation. Under the MACRS framework, assets are assigned to specific classes which determine their depreciable life, or "recovery period."
According to IRS guidance, coin-operated amusement devices — including video games and pinball machines — fall under Asset Class 79.0, titled "Recreation". This asset class has a class life of 10 years and a MACRS recovery period of 7 years under the General Depreciation System (GDS).
Since the 7-year recovery period is well below the 20-year maximum for qualified property, an arcade game satisfies this crucial requirement for bonus depreciation eligibility.
Asset Classification
Per Rev. Proc. 87-56
The 'Used in a Trade or Business' Requirement
Demonstrating a clear and legitimate business purpose for your arcade game.
Depreciation deductions, including bonus depreciation, are only permitted for property that is used in a taxpayer's trade or business or held for the production of income. For an activity to be considered a trade or business, the primary motive must be for income or profit. A sporadic activity or a hobby does not qualify.
To claim depreciation on an arcade game, a business must demonstrate a clear and legitimate business purpose. This purpose does not have to be direct revenue generation. An expense is considered "ordinary and necessary" under IRC § 162 if it is common and accepted in the trade or business and is helpful and appropriate.
Enhancing Customer Experience
In service-based businesses like medical offices, law firms, or repair shops, an arcade game in a waiting area can entertain clients, reduce perceived wait times, and improve overall customer satisfaction. This can lead to increased client retention and positive referrals.
Boosting Employee Morale
Placing an arcade game in an employee break room can serve as a tool to improve morale, reduce stress, and foster a positive work environment. A happy and less-stressed workforce can lead to increased productivity and lower turnover.
Direct Revenue Generation
The most straightforward business use is in establishments where the game itself generates revenue through coin or token operation, or where it serves as a primary attraction drawing paying customers.
Revenue-Generating Asset in a Restaurant
This commercial arcade machine is placed in service at a restaurant, where it serves a dual business purpose: generating direct coin-operated revenue while simultaneously increasing customer dwell time and foot traffic. This clearly satisfies the IRC § 162 "ordinary and necessary" business expense standard.
Navigating the 'Listed Property' Rules
Critical compliance requirements for entertainment, recreation, and amusement property.
A significant consideration when depreciating an arcade game is that it falls under the definition of "listed property" as defined in IRC § 280F. Listed property includes any property generally used for purposes of entertainment, recreation, or amusement. This classification imposes two critical requirements:
Heightened Substantiation
The taxpayer must maintain rigorous records to substantiate the business use of the property, as required by IRC § 274(d). This includes:
- Detailed logs of the amount of use
- The specific business purpose for each use
- The date and duration of each use
- Documentation of business vs. personal use hours
Greater Than 50% Business Use
To claim MACRS depreciation (and by extension, bonus depreciation), the qualified business use of the listed property must exceed 50% of its total use during the taxable year.
If business use is 50% or less, only ADS (straight-line) depreciation is allowed.
Practical Example
For an arcade game in a dental office waiting room, the business use would be the hours it is available to clients during business hours. Personal use by the owner or their family after hours would need to be tracked to ensure the 50% threshold is met. For a game in an employee break room, its availability to employees during work hours is considered its business use. The key is maintaining contemporaneous records that clearly delineate business from personal use.
Depreciation Calculator
Estimate your first-year deduction and tax savings for an arcade game purchase.
Enter Your Details
Enter your arcade game purchase details and click "Calculate" to see your estimated first-year depreciation deduction.
Record-Keeping Checklist
Track the substantiation requirements for listed property to maintain your bonus depreciation eligibility.
Acquisition Records
Business Use Documentation
Usage Tracking
Revenue & Performance
Tax Filing
Ongoing Compliance
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Arcade Game Revenue Model
A hypothetical revenue share model for each commercial-grade arcade game, showing monthly income, operating expenses, and net operating income to the game owner under conservative and optimistic scenarios.
Average Monthly Income Per Game
Monthly Gross Income
$5,000
Monthly Net Income
$1,147.23
Annual NOI (10 Games)
$137,668
Monthly Revenue Breakdown
Income Distribution
| Item | % | Monthly | Annual |
|---|---|---|---|
| Gross Income | 100% | $5,000.00 | $60,000.00 |
Payout to CustomersPrize payouts and jackpot distributions | 30% | ($1,500.00) | ($18,000.00) |
Venue Operator / HostRevenue share with the hosting location | 15% | ($525.00) | ($6,300.00) |
Software / Tech / Maint / RepairsLicensing, technology fees, and upkeep | 30% | ($1,050.00) | ($12,600.00) |
Debt ServiceDealer financing $140K over 180 months @ 0% | Fixed | ($777.77) | ($9,333.24) |
| Total Expenses | ($3,852.77) | ($46,233.24) | |
| Net Operating Income (per game) | $1,147.23 | $13,766.76 | |
Scale to 10 Games
Annual net operating income across your entire fleet
Per Game
$13,766.76
10 Games
$137,668
Financing Assumptions
Revenue projections are hypothetical and for illustrative purposes only. Actual income will vary based on location, game type, foot traffic, and market conditions. This is not a guarantee of income.
Break-Even Analysis
Calculate how many months it takes for the net operating income to cover your initial down payment, factoring in the powerful tax savings from 100% bonus depreciation.
Down payment: $10,000 (10%)
Total purchase: $1,000,000
Total Down Payment
$100,000
10 games × $10,000
Tax Savings (37%)
$370,000
100% bonus on $1,000,000
Break-Even (NOI Only)
9 Months
$11,472.30/mo NOI
Break-Even (NOI + Tax)
Immediate
Tax savings exceed down payment
Cumulative Cash Flow vs. Down Payment
| Component | Amount | Notes |
|---|---|---|
| Total Purchase Price | $1,000,000 | 10 × $100,000 |
| Down Payment (10%) | ($100,000) | Cash out of pocket |
| Tax Savings (Bonus Depreciation) | +$370,000 | 100% deduction × 37% rate |
| Net Position After Tax Benefit | +$270,000 | Net cash positive from Day 1 |
| Monthly NOI (10 games) | $11,472.30 | Conservative ($5K/mo) |
| Break-Even (NOI Only) | 9 mo | Without tax benefit |
| Break-Even (NOI + Tax Savings) | Immediate | Tax savings > down payment |
Immediate Break-Even Achieved
The $370,000 in tax savings from 100% bonus depreciation exceeds the $100,000 down payment by $270,000. The taxpayer is cash-positive from Day 1, and all subsequent NOI is pure profit.
Break-even analysis is for illustrative purposes only. Actual results depend on revenue performance, tax filing timing, and individual tax circumstances. Consult a qualified tax professional for personalized advice.
Loan Amortization Schedule
See your monthly loan payments on the financed 90% alongside net operating income, so you can evaluate your net monthly cash position after debt service.
Financed (90%)
$900,000
Monthly Payment
$5,000.00
15yr @ 0%
Monthly NOI
$11,472.30
10 games
Net Monthly
+$6,472.30
NOI − Loan Payment
Total Interest
$0
Over 15 years
Monthly Cash Flow: NOI vs. Loan Payment
Cumulative Net Cash Flow After Debt Service
Cash Flow Positive: +$6,472.30/month
With $11,472.30/month in NOI and $5,000.00/month in loan payments, you net +$6,472.30/month. Over 15 years, that's $1,165,014 in cumulative net cash flow — plus the $370,000 in Year 1 tax savings.
Loan amortization is for illustrative purposes only. Actual financing terms, rates, and payment schedules will vary by lender. Consult a financial advisor for personalized guidance.
Compare Scenarios
Run two configurations simultaneously to visualize the difference in break-even timelines, cash flow, and tax savings across different investment strategies.
| Metric | Scenario A | Scenario B | |
|---|---|---|---|
| Total Purchase | $500,000 | vs | $1,000,000 |
| Down Payment | $50,000 | vs | $100,000 |
| Tax Savings | $185,000 | vs | $370,000 |
| Monthly NOI | $5,736.15 | vs | $11,472.30 |
| Monthly Payment | $2,500.00 | vs | $5,000.00 |
| Net Monthly | +$3,236.15 | vs | +$6,472.30 |
| Break-Even (NOI) | 9 mo | vs | 9 mo |
| Break-Even (+ Tax) | Immediate | vs | Immediate |
Side-by-Side Financial Comparison
Comparison Summary
Scenario A (5 games @ $100,000) generates $582,507 net over 15 years with $185,000 in tax savings. Scenario B (10 games @ $100,000) generates $1,165,014 net over 15 years with $370,000 in tax savings.
Scenario comparison is for illustrative purposes only. Actual results depend on revenue performance, financing terms, and individual tax circumstances. Consult a qualified professional for personalized advice.
Share Your Analysis
Configure your scenario and share the results with your tax advisor via a shareable link, downloadable summary, or pre-formatted email.
Analysis Summary
Configure and share your depreciation analysis
Total Purchase
$1,000,000
Tax Savings
$370,000
Net Monthly
+$6,472.30
Break-Even
Immediate
Shared results are for illustrative purposes only and do not constitute tax advice. Always consult a qualified tax professional before making investment decisions.
Total Return on Investment
A unified 5-year financial dashboard combining tax savings from 100% bonus depreciation, net operating income projections, and loan costs into a single comprehensive view.
Select Scenario
Total Investment
$1.00M
$100K down
15-Year Net Cash Flow
$3.72M
After all costs
ROI on Down Payment
3720%
$100K invested
Year 1 Tax Savings
$370K
at 37% rate
15-Year Financial Summary
| Year | NOI | Loan Payments | Tax Savings | Net Cash Flow | Cumulative |
|---|---|---|---|---|---|
| Year 1 | $283,320 | ($60,000) | $370,000 | $593,320 | $493,320 |
| Year 2 | $283,320 | ($60,000) | $0 | $223,320 | $716,640 |
| Year 3 | $283,320 | ($60,000) | $0 | $223,320 | $939,960 |
| Year 4 | $283,320 | ($60,000) | $0 | $223,320 | $1,163,280 |
| Year 5 | $283,320 | ($60,000) | $0 | $223,320 | $1,386,600 |
| Year 6 | $283,320 | ($60,000) | $0 | $223,320 | $1,609,920 |
| Year 7 | $283,320 | ($60,000) | $0 | $223,320 | $1,833,240 |
| Year 8 | $283,320 | ($60,000) | $0 | $223,320 | $2,056,560 |
| Year 9 | $283,320 | ($60,000) | $0 | $223,320 | $2,279,880 |
| Year 10 | $283,320 | ($60,000) | $0 | $223,320 | $2,503,200 |
| Year 11 | $283,320 | ($60,000) | $0 | $223,320 | $2,726,520 |
| Year 12 | $283,320 | ($60,000) | $0 | $223,320 | $2,949,840 |
| Year 13 | $283,320 | ($60,000) | $0 | $223,320 | $3,173,160 |
| Year 14 | $283,320 | ($60,000) | $0 | $223,320 | $3,396,480 |
| Year 15 | $283,320 | ($60,000) | $0 | $223,320 | $3,619,800 |
| Total | $4,249,800 | ($900,000) | $370,000 | $3,719,800 | $3,619,800 |
Annual Cash Flow Breakdown
- Net Operating Income
- Tax Savings
- Loan Payments
Cumulative Cash Flow Over 15 Years
Cash Invested (Down Payment)
$100,000
15-Year Total Return
$3,719,800
Return on Investment
3720%
How to read this: You invest $100,000 in cash as a down payment. Over 15 years, the combination of operating income ($4,249,800), tax savings from 100% bonus depreciation ($370,000), minus loan payments ($900,000) produces a total net return of $3,719,800 — a 3720% return on your initial cash investment.
$1.5M Scenario
See how purchasing ten commercial-grade arcade games with just 10% down can eliminate your entire federal tax liability through 100% bonus depreciation.
The Scenario
An individual taxpayer, married filing jointly, earns $1,500,000 in taxable income for the 2025 tax year. The taxpayer operates a legitimate trade or business and purchases 10 commercial-grade arcade games at $150,000 each — a total investment of $1,500,000. The taxpayer puts down only 10% ($150,000) and finances the remaining 90% ($1,350,000) at 0% dealer financing. All games are placed in service at the business premises on March 1, 2025 — after the OBBBA's January 19, 2025 effective date — and used exclusively for business purposes, qualifying for 100% bonus depreciation on the full $1,500,000.
The taxpayer files as Married Filing Jointly (MFJ) with a top marginal federal tax rate of 37%. Under IRC § 168(k), the full purchase price is eligible for bonus depreciation regardless of how the acquisition is financed.
Taxable Income
$1,500,000
Federal Tax (MFJ)
$479,062
100% Bonus Depreciation
− $1,500,000
10 games × $150K deducted in Year 1
Taxable Income
$0
Federal Tax (MFJ)
$0
Detailed Tax Impact
| Line Item | Without Arcade | With Arcade |
|---|---|---|
| Gross Taxable Income | $1,500,000 | $1,500,000 |
| Arcade Games (10 × $150,000) | — | ($1,500,000) |
| Down Payment (10%) | — | $150,000 |
| Dealer Financing (90% at 0%) | — | $1,350,000 |
| Bonus Depreciation (100%)OBBBA | — | ($1,500,000) |
| Adjusted Taxable Income | $1,500,000 | $0 |
| Filing Status | MFJ | MFJ |
| Federal Tax Owed | $479,062 | $0 |
Federal Tax Savings
$479,062
Cash outlay (10% down payment)
$150,000
Net federal benefit: $329,062
Combined Federal + State Tax Savings
California (13.3%)
State savings: $199,500
$678,562
combined savings
New York (10.9%)
State savings: $163,500
$642,562
combined savings
Sample State (5%)
State savings: $75,000
$554,062
combined savings
State tax estimates use simplified top marginal rates applied to full income. Actual state taxes vary by bracket structure, deductions, and residency rules.
$1,500,000
Full First-Year Deduction
The entire $1.5M purchase price is deducted in Year 1 — even though only $150K was paid in cash.
319%
ROI on Down Payment
$150K down payment generates $479K in tax savings — a 319% return on cash invested.
$0
Federal Tax Owed
The full $1.5M deduction completely eliminates the taxpayer's $479,062 federal tax liability.
The power of leverage: By financing 90% of the purchase at 0% interest, the taxpayer puts down only $150,000 in cash yet claims a $1,500,000 deduction, eliminating $479,062 in federal taxes. The tax savings alone exceed the down payment by $329,062. The taxpayer still owes $1,350,000 on the financing, but the immediate tax benefit provides substantial cash flow to service that debt. Combined with state tax deductions, the effective savings could be even greater.
This scenario is for illustrative purposes only and does not constitute tax advice. State taxes, AMT, and other factors may affect actual results. Consult a qualified tax professional.
$1M Roth Conversion
See how purchasing ten arcade games with just 10% down can completely eliminate the tax on a $1,000,000 IRA-to-Roth conversion.
The Scenario
An individual taxpayer, married filing jointly, converts $1,000,000 from a Traditional IRA to a Roth IRA in the 2025 tax year. This conversion is treated as ordinary income, creating a significant tax liability. To offset this, the taxpayer also operates a legitimate trade or business and purchases 10 commercial-grade arcade games at $100,000 each — a total investment of $1,000,000. The taxpayer puts down only 10% ($100,000) and finances the remaining 90% ($900,000) at 0% dealer financing. All games are placed in service on March 1, 2025 — after the OBBBA effective date — qualifying for 100% bonus depreciation on the full $1,000,000.
The taxpayer files as Married Filing Jointly (MFJ). The $1M bonus depreciation deduction fully offsets the $1M Roth conversion income, resulting in $0 taxable income and $0 federal tax on the conversion.
Roth Conversion Income
$1,000,000
Federal Tax (MFJ)
$294,062
100% Bonus Depreciation
− $1,000,000
10 games × $100K deducted in Year 1
Taxable Income
$0
Federal Tax (MFJ)
$0
Detailed Tax Impact
| Line Item | Without Arcade | With Arcade |
|---|---|---|
| IRA-to-Roth Conversion | $1,000,000 | $1,000,000 |
| Arcade Games (10 × $100,000) | — | ($1,000,000) |
| Down Payment (10%) | — | $100,000 |
| Dealer Financing (90% at 0%) | — | $900,000 |
| Bonus Depreciation (100%)OBBBA | — | ($1,000,000) |
| Adjusted Taxable Income | $1,000,000 | $0 |
| Filing Status | MFJ | MFJ |
| Federal Tax Owed | $294,062 | $0 |
Federal Tax Savings
$294,062
Cash outlay (10% down payment)
$100,000
Net federal benefit: $194,062
Combined Federal + State Tax Savings
California (13.3%)
State savings: $133,000
$427,062
combined savings
New York (10.9%)
State savings: $109,000
$403,062
combined savings
Sample State (5%)
State savings: $50,000
$344,062
combined savings
State tax estimates use simplified top marginal rates applied to full income. Actual state taxes vary by bracket structure, deductions, and residency rules.
$0 Tax on Conversion
Tax-Free Roth Conversion
The $1M bonus depreciation fully offsets the $1M Roth conversion income — effectively a tax-free conversion.
294%
ROI on Down Payment
$100K down payment generates $294K in tax savings — a 294% return on cash invested.
$194,062
Net Cash Benefit
Tax savings exceed the down payment by $194,062 — the Roth conversion is funded by the tax benefit itself.
Why this matters: A Roth conversion moves pre-tax retirement funds into a tax-free growth account. Normally, the conversion triggers a massive tax bill — in this case, $294,062 on a $1M conversion. By strategically timing the arcade game purchase with 0% dealer financing, the taxpayer eliminates the entire conversion tax while putting down only $100,000 in cash. The $1M now grows tax-free in the Roth IRA forever, and the arcade games generate ongoing business value. The taxpayer still owes $900,000 on the financing, but the $294,062 in tax savings provides substantial cash flow to service that debt.
This scenario is for illustrative purposes only and does not constitute tax advice. The ability to offset Roth conversion income with business depreciation deductions depends on the taxpayer's specific circumstances, including material participation requirements. Consult a qualified tax professional.
Conclusion
An arcade game can successfully qualify for 100% bonus depreciation under Section 168(k), provided it is strategically integrated into a trade or business and the associated administrative requirements are met. The asset's 7-year MACRS recovery period firmly places it within the category of qualified property. However, its classification as "listed property" necessitates meticulous record-keeping to prove that its qualified business use exceeds 50%.
Whether used to entertain customers, boost employee morale, or directly generate revenue, the key is to establish a clear nexus between the arcade game and a legitimate business purpose. By doing so, businesses can leverage this unique asset to significantly reduce their tax liability in the year of purchase.
Frequently Asked Questions
Answers to the most common questions about claiming bonus depreciation on arcade games, from eligibility and business use to financing and compliance.
Have a question not covered here? Schedule a free discovery call to discuss your specific situation.
Book a Discovery CallTax Terms Glossary
A searchable reference of key tax terms and IRC provisions relevant to arcade game bonus depreciation.
Showing 20 of 20 terms
Contact Your CPA
A customizable email template to send to your tax advisor explaining the arcade game depreciation strategy.
Customize Your Template
Your Name
[Your Name]
CPA / Tax Advisor Name
[CPA Name]
Business Name
[Your Business Name]
Price Per Game
100,000
Dear [CPA Name], I hope this email finds you well. I am writing to discuss a tax planning strategy involving the acquisition of commercial-grade arcade games for use in my trade or business, and I would like your professional guidance on implementation. STRATEGY OVERVIEW I am considering purchasing 10 commercial-grade arcade game(s) at approximately $100,000 each (total investment: $1,000,000) for use in [Your Business Name]. Based on my research, these assets may qualify for 100% bonus depreciation under IRC Section 168(k), as permanently restored by the One Big Beautiful Bill Act (OBBBA). KEY TAX PROVISIONS 1. MACRS Classification: Arcade games fall under Asset Class 79.0 (Amusement and Recreation) with a 7-year GDS recovery period per IRS Revenue Procedure 87-56. 2. Bonus Depreciation: Under IRC § 168(k), as amended by the OBBBA, 100% bonus depreciation is permanently available for qualified property placed in service after January 19, 2025. This would allow a full $1,000,000 first-year deduction. 3. Listed Property Rules: Arcade games may be classified as listed property under IRC § 280F(d)(4), requiring: - Business use exceeding 50% (I plan to maintain 100% business use) - Contemporaneous records documenting business use under IRC § 274(d) - Annual substantiation of business use percentage 4. Filing Status: Married Filing Jointly Estimated Taxable Income (before deduction): $1,000,000 BUSINESS USE JUSTIFICATION The arcade game(s) will be used in my trade or business for the following purposes: - [Employee wellness / break room amenity to improve retention and productivity] - [Client entertainment and relationship building in a professional setting] - [Revenue generation through coin/token operation at a business location] - [Please customize with your specific business use case] FINANCING STRUCTURE I am exploring a financing arrangement with 10% down payment ($100,000 cash outlay) and 90% dealer financing at 0% interest over 15 years. My understanding is that the full purchase price qualifies for bonus depreciation in Year 1 regardless of the financing structure, per established tax law. QUESTIONS FOR YOUR REVIEW 1. Do you agree that these arcade games qualify as "qualified property" under IRC § 168(k)(2) for 100% bonus depreciation? 2. What specific record-keeping procedures would you recommend to satisfy the listed property substantiation requirements under IRC § 274(d)? 3. Given my Married Filing Jointly filing status and estimated $1,000,000 taxable income, what would be the projected federal (and state) tax savings from a $1,000,000 bonus depreciation deduction? 4. Are there any state-specific considerations or limitations on bonus depreciation that I should be aware of? 5. Would you recommend Section 179 expensing as an alternative or complement to bonus depreciation for any portion of this purchase? 6. What are the depreciation recapture implications under IRC § 1245 if I were to sell or dispose of the games in a future year? I have attached a comprehensive guide on this strategy for your reference. I would appreciate the opportunity to schedule a meeting to discuss this further and determine the optimal approach for my tax situation. Thank you for your time and expertise. Best regards, [Your Name] [Your Business Name] --- DISCLAIMER: This email is for discussion purposes only and does not constitute tax advice. All tax planning decisions should be made in consultation with a qualified tax professional based on individual circumstances.
Tips for Your CPA Meeting
- ▸Customize the bracketed sections with your specific business use case before sending.
- ▸Attach the PDF version of this guide (download from the section above) for your CPA's reference.
- ▸Bring your most recent tax return so your CPA can model the exact tax impact.
- ▸Ask about state-specific bonus depreciation rules — some states decouple from federal provisions.
- ▸Discuss setting up a contemporaneous use log before the purchase to ensure compliance from day one.
Book a Discovery Call
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References
Primary authorities and resources cited throughout this guide.