2012 Deduction Limit = $139,000
This is good on new and used equipment, as well as
off-the-shelf software.
2012 Limit on equipment purchases = $560,000
This is the maximum amount that can be spent on equipment
before the Section 179 Deduction available to your company
begins to be reduced.
Bonus Depreciation = 50%
This is taken after the $560k limit in capital equipment
purchases is reached. Note: Bonus Depreciation is available
for new equipment only. Bonus Depreciation can also be taken
by businesses that will have net operating losses in 2012.
The above is an overall, "simplified" view of the Section 179 Deduction for 2012. For more details on limits and qualifying equipment, as well as Section 179 Qualified Financing, please read this entire website carefully.
For more information: http://www.section179.org/