The expense would be a long term assets used only for business (no personal use) and cost between 10-20% of total income for the year. Other expenses from the previous 3 quarters are less than 80% of new expense. I would prefer to take a direct deduction for the year vs to depreciate but missed the 3rd quarter deadline. Does the above provide enough info to determine if a direct method in the 4th quarter would raise any red flags? Is there a limit for direct deduction of $2,500?
