If a business buys substantially all their assets in the last quarter of the tax year, then there may be some unfavorable tax treatments on write-offs on acquired assets that are not eligible for bonus depreciation.
The IRS rules states that if a business "makes more than 40% on their
2011 asset purchase after September, regular depreciation is calculated
on all assets put in use in 2011 and this amount is calculated on
quarterly basis."
Thus, any assets that are acquired in late 2011 get only 1.5 months of
depreciation instead of 6 months’ worth. (It is worth noting that this
rule is not applicable to buildings).
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