Snow Cone Stand, SEC179?

[GradyFinance]

I have a client who purchased a new, portable Sno Cone Stand. Did not purchase land. They have arranged leases to place it on various properties around town during the year, but it is NOT a motor vehicle. Basically built on a small trailer platform Does it qualify as 179 property? Not exactly real estate but not exactly non-qualifying as far as my knowledge of 179 goes. Any opinions?
Thanks

[Roland Slugg]

There are only two types of property: Real property and personal property. The latter is further divided into two kinds ... tangible and intangible. A movable trailer with a small retail business mounted on it sure sounds like tangible personal property to me.

[taxea]

This item is considered business equipment. Not sure it qualifies for 179 however, is that the best thing to do for the TP?
I don't like to 179 items for a new business because it frequently wastes the deduction. I check the bottom line without it then with it. If it doesn't change the return significantly I depreciation it because that is usually more beneficial if the TP is expecting the business income to increase in coming years.