Capital Efficiency Brief
The Section 179
Tax Strategy.
High-performance digital infrastructure can often be treated as a capital business expense. For eligible projects, Section 179 framing may allow an accelerated deduction in the year the asset is placed in service. Confirm eligibility and limits with your CPA.
The First-Year Advantage
Many digital builds are treated as capital assets and may be depreciated over time. Depending on your entity and how the asset is placed in service, certain software and implementation costs may be eligible for Section 179 treatment. Confirm classification, limits, and timing with your CPA.
Potential cash-flow preservation
Possible accelerated deduction (limits vary by year and entity)
Often applicable for Hospitality, Medical, and Service entities
Asset Liquidity Forecast // FY2026
Standard Investment
$5,000.00
Potential Section 179 impact (rate varies)
-$X,XXX.XX
Adjusted Operational Cost
$3,800.00