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Furniture and fixtures, equipment and leasehold improvements are stated at cost. Depreciation of furniture and fixtures and equipment is computed using the straight-line method over estimated useful lives that range from two to ten years. Leasehold improvements are amortized using the straight-line method over the shorter of their estimated useful lives or the term of the related leases.
Rules for bonus depreciation and the section 179 deduction are set to expire or change after December 31st 2013. A business owner can write off up to 50% of the cost of most new equipment and âqualifiedâ leasehold improvements in one year using bonus depreciation. In order to qualify, equipment must be new.