Promote Sec 179 of Tax Code to Sell Filemaker?

[eqitec]

"The extension of Section 179 of the tax code allows business to write off the full amount of qualifying equipment or computer software made in 2010 or 2011, up to $500,000 per business, per year." ....."You can only take advantage of the full Section 179 write-off if your small business booked a profit. A Section 179 write-off can not cause your business to make or increase a loss for the year".

As a matter of clarification, the qualifying software must be "off the shelf" and implemented in 2011; custom development would not be covered.

In which case any Filemaker licenses needed by the client should be covered.