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@Strongsilence-CPA wrote:

 

I'm thinking of the election to opt out of bonus depreciation for "smoother" future income

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Generally, people pay for Cost Segs because they WANT the deductions as fast as possible.  Often they want the money ASAP so they can pay down loans and/or invest the money into more investments.  You could even immediately make use of the NOL to get refunds back now. 

So you would definitely want to thoroughly discuss that with your client before electing out of Bonus.