Corporation Bonus Depr

[Gretel]

C-Corp has small carry over NOL's and placed in service a piece of equipment for $30,000 last year. I intent to leave it with 100% bonus depreciation thereby having the NOL's available in the future years as needed. If I only apply as much loss as I need to offset income by taking part as 179 deduction then I am bound by the future depreciation schedule.

Anything that I overlook? This equipment is not financed.

[ChEAr$]

C-Corp has small carry over NOL's and placed in service a piece of equipment for $30,000 last year. I intent to leave it with 100% bonus depreciation thereby having the NOL's available in the future years as needed. If I only apply as much loss as I need to offset income by taking part as 179 deduction then I am bound by the future depreciation schedule.

Anything that I overlook? This equipment is not financed.

It's all a matter of timing. The only way to figure out the best way is to do a five year income projection, using either scenario. Then apply appropriate interest rate to determine present value of each scenario.