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There is not a minimum amount for depreciating the expense. For items such as the purchase of the lens, you would consider it a capital expense and use a 179 deduction to depreciate the asset during the first year. 

Please be advised: If you chose not to take the full Section 179 deduction, you may be able to take a one-time special allowance depreciation. After entering the percentage of the 179 deductions, the system will move you to the special allowance depreciation option. Please note that not every state follows the federal rules for depreciation.

For more information on the 179 Deduction, please visit the link below.

http://www.section179.org/section_179_deduction.html

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