Calcification of 50% Bonus Depreciation Rule Expires

[Jennifer91]

Hello All, I need clarification of Bonus Depreciation Rule that expires Dec. 31. I wanted to purchase a refurbished Macbook Laptop from Apple. According to Tom's article, it must be new but my tax guy thought that a refurbished computer would still count for the bonus. Here is Tom's information from his blog:
"To be eligible for this rule the item you purchase must be new. Computers, cars, and televisions must be used at least 50% of the time in your business for them to be eligible for this rule."

Source:

http://www.tomcopelandblog.com/2013/12/50-bonus-depreciation-rule-expires-december-31-2013.html

Anyone know for sure? Thanks

[TomCopeland]

50% bonus rule

Hello All, I need clarification of Bonus Depreciation Rule that expires Dec. 31. I wanted to purchase a refurbished Macbook Laptop from Apple. According to Tom's article, it must be new but my tax guy thought that a refurbished computer would still count for the bonus. Here is Tom's information from his blog:
"To be eligible for this rule the item you purchase must be new. Computers, cars, and televisions must be used at least 50% of the time in your business for them to be eligible for this rule."

Source:

http://www.tomcopelandblog.com/2013/12/50-bonus-depreciation-rule-expires-december-31-2013.html

Anyone know for sure? Thanks

I don't think a refurbished computer meets the definition of a new (first time user) computer.