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Please see IRS Publication 946 for complete details of what you can deduct for Section 179 allowance.  

You can take a special depreciation allowance to recover part of the cost of qualified property placed in service during the tax year.

To qualify for the section 179 deduction, your property must be one of the following types of depreciable property.

1. Tangible personal property including Machinery and equipment, Property contained in or attached to a building such as a refrigerator or office equipment, gasoline storage tanks, livestock, portable air conditioners, and furnishing of lodging.
2. Other tangible property (except buildings and their structural components) used as:                                                                a. An integral part of manufacturing, production, or extraction, or of furnishing transportation, communications, electricity, gas, water, or sewage disposal services;
3. A research facility used in connection with any of the activities in (a) above; or
4. A facility used in connection with any of the activities in (a) for the bulk storage of fungible commodities.
5. Single-purpose agricultural (livestock) or horticultural structures. regarding the use requirements that apply to these structures.
6.  Storage facilities (except buildings and their structural components) used in connection with distributing petroleum or any primary product of petroleum.
7. Off-the-shelf computer software.
8. Qualified improvement property.  Th is any improvement to an interior portion of a building that is nonresidential real property if the improvement is placed in service after the date the building was first placed in service.

The allowance applies only for the first year you place the property in service.