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Union Commercial Capital

Maximize Your Savings by Planning Your Year-End Equipment Purchases Now




If you've been thinking about purchasing equipment for your business, now is arguably the best time to do so. There are two big reasons to expedite purchasing this year:


  1. Minimize cash out of pocket. Secure today's prices and payment terms to save significantly.

  2. Accelerate tax savings. Don't miss out on your window to save!

Let's dive in a little further to explore each method of saving, how to set up financing to get the most bang for your buck, and how much you could save come tax time.


Minimize Cash Out of Pocket


2022 has seen record-breaking inflation rates, leading to an increase in borrowing costs in an effort to curb the rapid inflation. This economic situation has created challenges for small businesses in justifying or feeling at ease with significant purchases. Here are two ways you can save your hard-earned cash:


Lock in today's pricing: Prices are expected to continue their rise with inflation, cost of transport, and demand. The new year is also when many manufacturers raise retail pricing. By making a purchase before year-end, you may be able to save a good chunk of change.


Lock in today's payments: Lenders have great options for deferred or reduced payments. Many times, you won't have to make a significant investment until your equipment is in-house and generating revenue! And remember...we can always tailor a payment plan to fit your unique needs.


Accelerate Tax Savings 


You may not be thinking about year-end tax planning yet. However, with ongoing supply chain issues, it's crucial to start thinking about equipment acquisitions now. By planning ahead, you'll be in good position to maximize potential tax savings...specifically via Section 179 accelerated depreciation.


With Section 179, you may be able to deduct the entire amount you paid for an item this year instead of depreciating it over several years.


Internal Revenue Code Section 179 generally allows companies to deduct the full cost of certain equipment in the year it's placed in service. This results in immediate tax savings for the business.


For example, a construction company purchases a $50,000 boom lift this year and elects to deduct the full amount via Section 179. Assuming a 30% marginal tax rate, the company will reduce its income tax by $15,000 ($50,000 x 30%) in the year the equipment was purchased and put to use. Therefore, the net cost to the company is only $35,000 ($50,000 - $15,000 savings)!


The awesome part is that a business doesn't need to pay cash for the equipment to take advantage of Section 179! The construction business in the example above could finance the purchase of the boom lift via capital lease or loan and still take the deduction.


They'd get new equipment to grow their business along with:

  • Little initial investment

  • Payments spread over years

  • Immediate tax savings


The equipment must be purchased and put into use by December 31 to qualify for the deduction. If you're planning to take advantage of Section 179 this year, make sure to start the acquisition process soon! With ongoing supply chain issues, it can often take several months for equipment to deliver and install.


Do keep in mind that everyone's tax situation is unique. We can lay some options out for you, but it's important to discuss topics like Section 179 with your tax advisor prior to making any final decisions.


How do I set up financing to take advantage of Section 179?

You can structure your financing as a Capital Lease ($1 purchase option) or as an Equipment Finance Agreement (EFA) in order to qualify for the Section 179 deduction. Talk to one of our funding specialists to discuss which option works best for you.


We trust that we have provided you with a better understanding of your choices and some valuable insights to consider. Rest assured that we will be available to assist you when you are ready to expand your business.

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