Depreciation does not work like a cash credit. Depreciation is a deduction that is spread out during more than one Tax Year to account for the loss of value to an asset. This means that you are able to place a dollar amount to the loss of value over time to a large purchase. This means that you cannot withdraw a cash amount without Tax Consequence. Since the depreciation has already been accounted for with an asset there is not cash amount to draw from. If you withdraw cash you will have to account for it as Business Expense and deduct it in Schedule C or you will have to consider it an Owner's draw and pay Self-Employment Taxes on it.