When you claim a Section 179 expensing deduction, you make a deal with the government. You agree to give back your early tax benefits if, during the recapture period, your business use drops to 50 percent or less.

There are a number of events that can cause your business use to drop to 50 percent or less:

You buy a new business asset (say, a car or computer) and keep the old asset for personal use by your spouse and/or children.

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