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December is usually a busy time of the year at SpireTech.  Clients begin looking at year-end profit projections (if any, in the current economy) and start figuring out what portion they will need to spend or pay taxes on.  Usually, this is a good time of year to take care of any deferred upgrades to your servers or systems – so check with your CPA and let us know if there is anything you’d like us to tackle before year-end.

The dollar limitation for 2012 is $139,000 with a $560,000 investment ceiling. Under current law, the Code Sec. 179 dollar limit is scheduled to drop to $25,000 for 2013 with a $200,000 investment ceiling. Check with your CPA for more information.