April 26, 201114 yr "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.
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