100% bonus depreciation tax benefit approved by Congress may give IT managers incentive to upgrade equipment. Benefits from depreciation on new equipment, such as servers, can take as long as five years for companies. The tax benefit was made retroactive to Sept. 8, the day President Barack Obama pitched the idea as an economic stimulus. The flip side of this benefit may be a fall-off in new purchases in 2012, says Computer Economics president. There is no limit on the amount of equipment that can be depreciated, but it must be new.”]
Source: https://www.csoonline.com/article/2126883/-cinderella–tax-break-may-boost-it-buying-this-year.html