Your Coeur d’Alene business has the option of writing off half the cost of certain assets when you purchase them, depreciating the balance. Its called “bonus depreciation” and applies to any assets you are depreciating with a write off period of twenty years or less. Your Idaho business can take, or not take, bonus depreciation on any qualifying assets; it’s not all one way or the other.
If you take bonus depreciation, you figure the regular deprecation on any half the cost of the asset. Then add the depreciation you calculate to the bonus deprecation-the bonus deprecation is half the cost of the asset-to come up with the total depreciation. (and if you think this sounds complicated, you probably want to quit right here; it just gets worse.)