IRS finalizes regulations for 100 percent bonus depreciation 

https://www.irs.gov/newsroom/irs-fina

https://accountinginstruction.info/

The Treasury Department and the Internal Revenue Service today released the last set of final regulations PDF implementing the 100% additional first year depreciation deduction that allows businesses to write off the cost of most depreciable business assets in the year they are placed in service by the business.