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Party Sales, Mixed Usage, and Depreciation

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    Party Sales, Mixed Usage, and Depreciation

    Good day,

    need some solid insight here.

    A new client of mine just left to recalculate Sch C figures. I will be seeing her again on Monday, 3/15. Here's what's what.

    She is involved in "party sales" of some water improvement equipment. She had to purchase a machine to do the sales, etc. But she started this in Sep and had only a relatively few parties/demos. The machine cost her $4,000, but she uses it for personal use and business use. The percentage time for business in 2009 was 18.75%, so I figure there is only $750 worth of "business" expense in this machine.

    Now, here is my real question. If the business basis is only $750 and I depreciate it over the life of the equipment, what do I do next year? Because she will obviously use it a greater percentage for business purposes. Am I supposed to only Section 179 $750 this year and that's that?

    All insights appreciated.
    Just because I look dumb does not mean I am not.

    #2
    Less than 50% so no 179.
    Business percentages can change year to year.
    JG

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