The accountant will be able to advise you about your options for deducting the cost of the equipment. What options you have will depend on the types of equipment and the cost of individual items. I don't think there's any way that you can defer it and then deduct the entire cost in 2022. It will be either deduct it all in 2021 or spread it over a period of years. But the accountant will be able to give you all the details.
