I had a short talk with our accountant. I heard rumors, and he confirmed that there were special tax breaks approved after the 9/11 attacks New tax breaks approved let you expense up to 30% of your asset purchases prior to using Sect 179 expense and normal depreciation. Our guy thinks it only for purchases before year end. so, if you need and are thinking of buying stuff, you might as well take advantage of the current situation. Check with your accountant first. Happy Cutting !