For depreciation, can you increase business percentage use in following years?

[likeanscorpboss]

I have a computer I purchased this tax year for my business which I didn't end up using as much for the business as I initially planned. However, for the next tax year and subsequent ones, I will be using it much more for my business.

For depreciation purposes, is the percentage of business use stuck to what it was in the first year of use, or can it change to recover a greater amount of my cost?

[JulieR · Accepted solution]

Yes, you can adjust your business use percentage in future years and the depreciation for that year will be adjusted accordingly.

[likeanscorpboss]

Does that mean that if you take the section 179 or bonus depreciation deductions for the full business use in the current year, you can still continue to deduct depreciation in subsequent years for the additional business use?

[JulieR]

Yes.  Keep in mind that Section 179 expense is only applicable if business use is 50% or more.