Bought a $2700 aerator this year. How to you spread out the depreciation? When I started as a S-Corp years ago my CPA did everything. Now life is easier and I just plug in the numbers. I know I could take it as a Section 179, but this was not the greatest year and I don't need that big deduction. So curious how you spread it out, is it 3, 5 or 7 year property and is it equal deductions each year?