From: utzoo!decvax!cca!dee
Newsgroups: net.taxes
Title: Re: Deduction questions...
Article-I.D.: cca.4256
Posted: Tue Jan 18 16:26:01 1983
Received: Thu Jan 20 07:07:28 1983
References: ihuxx.314

It might not be so bad to treat a micro as a capital expense.  You
can use accelerated depreciation over 5 years or something, after the
extra 20% first year depreciation plus the investment tax credit.