What is the difference between choosing %100 special depreciation allowance versus %50? Which is technically better?

[Coleen3]

You may depreciate your assets in a number of ways depending on your needs. If you need more this year and less in future years, the IRS gives you the opportunity to take more.

Bonus depreciation: This allows you to take half the cost as an expense the first year and depreciate the balance over the useful life.

Section 179: allows you to take any portion up to 100% as an expense the first year. If you take less than 100%, you depreciate the balance over the useful life. Restrictions apply.

MACRS : You depreciate the asset over its useful life without any additional amount the first year. This is for taxpayers who need the deduction every year.

If you take any of the accelerated depreciation methods and dispose of the asset before its useful life, you will have to recapture (pay tax on) the additional depreciation.