If you bought the refrigerator new in 2011 (you were the first user) then you can use the 100% bonus depreciation rule that allows you to deduct the business portion in one year, rather than depreciating it. See my article:
http://www.tomcopelandblog.com/2011/...-big-deal.html
For everything except a home improvement, fence and the home, enter 200% declining balance method and half year convention.
Join me for my webinar "2011 Family Child Care Tax Update: How to Reduce Your Taxes" on February 9th, 8:30pm Eastern Time. For more information:
http://events.r20.constantcontact.co...&llr=yatrx4cab