US Sec.179 + Bonus
Optimize the Section 179 vs bonus depreciation vs MACRS election mix per asset to maximize the current-year deduction
Optimize the Section 179 vs bonus depreciation vs MACRS election mix per asset to maximize the current-year deduction
Key Features
MACRS? Get the election mix right and the
MACRS? Get the election mix right and the current-year deduction is maximized; get it wrong and thousands of dollars of deduction slide into future years. The rules interact in ways that trip up even seasoned bookkeepers: the Section 179 do
Per-asset election optimizer
Per-asset election optimizer — for each asset the engine decides how much Section 179 to elect, then applies the current bonus percentage to the remaining basis and MACRS to whatever is left, maximizing the first-year write-off.
Section 179 cap & phase-out
Section 179 cap & phase-out — applies the annual dollar limit and reduces it dollar-for-dollar once total qualifying purchases exceed the investment threshold, exactly as the statute requires.
Taxable-income limitation with carryforward
Taxable-income limitation with carryforward — Section 179 can never create or deepen a loss; the engine caps the election at business taxable income and reports the disallowed amount as a carryforward to next year.
Current bonus percentage by year
Current bonus percentage by year — built-in phase-down schedule (100% / 80% / 60% / 40% / 20%) with editable tax-year records so you are never stuck on last year's rate.
Full MACRS engine
Full MACRS engine — real 200%/150% declining-balance-to-straight-line computation with half-year and mid-quarter conventions across the 3, 5, 7, 10, 15 and 20-year recovery classes.
Smart allocation strategy
Smart allocation strategy — the optimizer directs limited Section 179 dollars to the longest-lived assets first, where slow MACRS recovery makes the immediate expensing worth the most.
Mid-quarter convention test
Mid-quarter convention test — automatically checks the 40% fourth-quarter rule and flags when the mid-quarter convention must replace the half-year convention.
Scenario worksheet
Scenario worksheet — group any set of assets into a dated worksheet, run the numbers, and keep the full line-by-line breakdown of 179, bonus and MACRS for the file.
Worksheet export
Worksheet export — one click produces a clean CSV worksheet of every asset and its election split for your accountant or workpapers.
Asset library & recovery classes
Asset library & recovery classes — reusable asset records with cost, placed-in-service date, MACRS class, and Section 179 / bonus eligibility flags.
Screenshots
Why Choose This Module
This app turns that hand-done spreadsheet into a repeatable, auditable worksheet. Enter your assets, pick the tax year, set your business taxable income, and press Optimize — the engine allocates the Section 179 cap where it does the most good, layers bonus depreciation on the remaining basis, runs MACRS on the rest, honours every limit, and reports the total first-year deduction plus any Section 179 carryforward. It is a calculator and worksheet only: nothing is filed and no return is transmitted.
Specifications
- Compatible: Odoo 18.0 / 19.0
- License: OPL-1
- Languages: English
- Author: Pokutsoft
- Dependencies: base, mail
- Support: support@pokutsoft.com
Update date: 2026-07-05