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.