Think Beyond Deductions: A Better Way to Plan Year-End Equipment Investments

It’s that time of year again, when everyone starts reminding you about Section 179. And yes, it’s a valuable tax incentive. But if you’re only thinking about tax savings, you might be missing a bigger opportunity.

The smartest firms aren’t just focused on writing off equipment. They’re using year-end financing to improve cash flow, build flexibility into next year’s plan, and align their infrastructure with business goals. Section 179 may be part of that strategy, but it shouldn’t be the starting point.

What Is Section 179?

Section 179 of the IRS tax code lets businesses deduct the full cost of eligible equipment or software purchased or financed during the current tax year. Instead of depreciating an asset over time, you deduct the entire amount up front.

It applies to a wide range of equipment, including:

• Computers, laptops, and servers

• Office furniture and fixtures

• Certain software platforms

• Machinery, vehicles, and specialized systems

To qualify for the 2025 tax year, the equipment must be financed and placed into service by December 31.

Why That’s Not the Whole Story

Most companies hear “Section 179” and think of it as a tax break. But in the bigger picture, it’s also a timing signal, a reminder to evaluate whether your current equipment and payment structure are helping or hindering your goals.

Year-end is the best time to step back and ask:

• Do we need to create more financial flexibility heading into Q1?

• Are there upgrades we’ve delayed that would improve operations?

• Could we restructure leases to reduce monthly payments or extend the useful life of what we already have?

• Is there owned equipment we could convert to cash through a sale-leaseback?

These questions go beyond tax planning. They help you shape a smarter, stronger position for the year ahead.

Make Section 179 Part of a Broader Strategy

When you treat Section 179 as just one piece of a bigger plan, you get more value from it.

Firms that pair it with smart leasing gain:

• Predictable monthly payments that preserve capital

• Structured timelines for asset refresh and return

• Alignment with 2026 goals before the year even starts

• The ability to act now, while vendors, budgets, and schedules are still in play

How CoreTech Can Help

At CoreTech, we help clients think beyond tax incentives. Whether you're looking to use Section 179, restructure existing leases, or unlock capital from owned equipment, we’ll help you evaluate the full range of financing strategies available to you before year-end.

Contact CoreTech Leasing at info@coretechleasing.com to take a more strategic approach to year-end planning.