Section 179
Calculate your estimated tax savings for your financed equipment when you use the Section 179 deduction.
Bonus depreciation
- Can be used in conjunction with Section 179
- To be applied to purchased property net of Section 179 deduction (total property less 179 allowed)
- For 2026, first-year allowance is 100%
MACRS depreciation
- Any asset value purchased that isn't eligible under Section 179 or bonus depreciation—or which a taxpayer elects not to claim these allowances—may still be eligible for ordinary depreciation rules under the Modified Accelerated Cost Recovery System, or MACRS