Deductions & credits

I guess we are still a little confused, though, as we read this online

 

"You can use both Section 179 and bonus depreciation in the same year. With 179, you can split the cost between years if you choose. For example, you could deduct half of the cost upfront and spread the rest over the next five years."

 

If they are saying we could deduct half of the cost upfront, why was there a cap at $18,000 for that first year?  We also thought we would have the next year with a deduction of $18,000.

 

sorry, amateurs here.