My company (a single-member LLC) plans to purchase some computer servers from a foreign company and ship them back to the US in 2023. I wonder if I can use Section 179 or Bonus Depreciation to deduct them in 2023. I was looking for exclusions for assets acquired from aboard but couldn't find clauses for my case. I know assets used outside of the US will not qualify but my case will have them shipped to the US. Thanks.
