On Wed, 04 Sep 2013 17:00:16 -0400, "F.O.A.D." wrote:

Special tax breaks for depreciation are tax expenditures because they
are government spending programs that give out tax breaks instead of
direct payments.

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There are no special tax breaks for depreciation. Depreciation is an
accounting concept that recognizes that the cost of buying new
equipment should be spread out over some period of time as opposed to
being deducted all in one year. Businesses should be able to deduct
their costs don't you think? I'm sure you have always deducted yours.