Turbo Example	Champion Example
Prior Current Purchase Price  415,000  415,000 Section 179* (128,000) (250,000) Net  287,000  165,000 Bonus Depreciation    (82,500) Depreciable Basis  287,000   82,500  Sample standard depreciation   (57,400)  (16,500)    229,600    66,000        Total depreciation  185,400   349,000 Sample tax bracket 28% 28% Tax Savings   51,912    97,720        Net tax savings     45,808	Prior Current Purchase Price  173,000  173,000 Section 179* (128,000) (173,000) Net    45,000   Bonus Depreciation     Depreciable Basis    45,000   Sample standard depreciation    (9,000)        36,000         Total depreciation  137,000  173,000 Sample tax bracket     28%     28% Tax Savings    38,360    48,440       Net tax savings      10,080

* The full Section 179 deduction can be taken only if total annual additions are < $800,000.  A phase out of the deduction occurs for total annual asset additions between $800,000 and $1,050,000. 

Bonus Depreciation available on NEW equipment purchases only.