Not all losses are alike ... many business have "artificial" losses due to buying inventory or assets on credit and being able to deduct the entire cost in the year of purchase and not have to wait until they are paid off. By adjusting how much you expense VS depreciate you can legally manipulate the bottom line of the Sch C so you can actually make sure you have a profit even if it is a small one. Educate yourself on these sections of the tax law.
