The equipment deduction and the payment plan are different decisions
Updated: 2 hours ago
Equipment & capital · Archive edition: 2026-08-16. Added to AGCPA Insider October 2, 2026; sources checked October 2, 2026.
A machine can create a large tax deduction in its first year and require payments for many years afterward. The purchase is easier to evaluate when the depreciation schedule and loan schedule sit beside each other.
