If you buy a mower valued at let say 5000. dollars (cash) would one use line 13 and go Depreciation and section 179 expense deduction that would require the completion of form 4562. It looks to me that over five years I could reduce my tax liability buy about seven hundred dollars. The Paperwork Reduction Act Notice states the estimated average time to complete is: Recordkeeping...................37hr. 19min learning law and/or form......5hr. 10min Preparing form......................5hr. 59min That is per year. Total time over five years is 214hr. 40min The General instructions to perform this amazing task is a mear 12 pages long. But 700 dollars is 700 dollars or would it be 2.90 per hr ? My CPA says this is the way to do it. My brother also is a seasoned CPA and he agrees. Iam told anything over 200. dollars should be done this way. I myself would just take the 5000 now and not go though the hassle. How do you guys handle this and is there a dollars amount that will make a differents. Flat Line or not???