Both options will net you the same result ... the election was just to simplify tax preparation. The old rule said you had to enter an asset if it had a useful life of more than one year and depreciate/179 deduction it if the cost was more than $100. This election raises the cost to $2500.
So if you were a lawn service company who buys 200 pieces of lawn equipment in a year ...all more than $100 each ... you no longer have to make 200 asset entries unless you didn't want to take the entire cost in the year of purchase.
Also assets that are listed as assets & you take depreciation/179 deduction on them and you sell them prior to the end of the depreciation period you may need to recapture the depreciation taken ... this is not the same when you expense items.
