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 Tax guy here. Depreciation is a Premium Cat I’m So Sweet I Need Insulin Shirt personal favorite of Trump and most big businessmen. His tax reform included a provision allowing for a 100% bonus depreciation. Meaning that a business can essentially write off or expense 100% of the cost of an asset in the year of purchase rather than depreciate it over time. Which is the whole concept of depreciation to take the tax benefit over the useful life of the asset. 

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