$
$
First-Year Deduction
$100,000
$100,000
Year 1 Deduction
Section 179
$100,000
Bonus Depreciation
$0
Regular Depreciation
$0
Summary
On a $100,000 asset, your first-year deduction is $100,000 through Section 179, bonus depreciation, and regular depreciation.
Section 179 lets you immediately expense up to $1,250,000 of qualifying assets in 2025. Your election: $100,000.
Bonus depreciation is 40.00% for 2025. The TCJA is phasing this down: 100% (2022), 80% (2023), 60% (2024), 40% (2025), 20% (2026).
The entire $100,000 asset cost is deducted in the first year through Section 179 and bonus depreciation.
§179: $100,000
Depreciation Schedule
1 rows
| Year | Deduction | Remaining Basis |
|---|---|---|
| 1 | $100,000 | $0 |
Estimate based on Section 179, bonus depreciation, and straight-line MACRS. Actual MACRS uses declining balance with mid-year convention. Not tax advice.