[{"data":1,"prerenderedAt":7},["ShallowReactive",2],{"faq-standard-1145":3},{"rec_id":4,"title":5,"text":6},"1145","What property qualifies for the Section 179 Expense Deduction?","Property eligible for the \u003Ci>Section 179 Deduction\u003C/i> is usually tangible personal property (usually equipment or office furniture) purchased for use in your business.\r\n\u003Cbr>\u003Cbr>\r\nCertain depreciable property is NOT eligible for the \u003Ci>Section 179 Expense Deduction\u003C/i>. This includes:\r\n\u003Cul>\r\n\u003Cli>Real property (Land and the building on the land)\u003C/li>\r\n\u003Cli>Air conditioning and heating units\u003C/li>\r\n\u003Cli>Furnishings and rental lodging\u003C/li>\r\n\u003C/ul>\r\nYou are not able to take the \u003Ci>Section 179 Expense Deduction\u003C/i> on property purchased before 2025. This is true even if 2025 is the first year you used the property for business purposes. For example, if you purchase a computer in 2024 for personal use, but then converted it to a business use computer in 2025, no \u003Ci>Section 179 Expense Deduction\u003C/i> is allowed.",1777391534686]