Scaling in 2026: The Equipment ROI Masterclass
How to turn high-interest debt into a high-yield growth lever.
Quick Takeaways
- 100% Bonus Depreciation: Fully restored for 2026.
- Section 179 Limit: Increased to $2.56 Million.
- The "Magic Number": Your profit begins 1 unit after your break-even point.
1. Leverage 2026 Tax Incentives
The "One Big Beautiful Bill" (OBBBA) has fundamentally changed the math for small businesses. You no longer have to wait years to see a return on your equipment's tax value.
Section 179
Deduct up to $2.56M of equipment costs directly from your 2026 taxable income.
Bonus Depreciation
Write off 100% of the purchase price in Year 1, regardless of your total spend.
2. Know Your "Magic Number"
In 2026, "revenue" is a vanity metric; **Unit Economics** is sanity. To stay profitable, you must identify your monthly unit quota.
"Profitability doesn't start at the first sale. It starts the moment you cross the Break-Even line."
3. Maximize Interest Deductions
While you can't deduct loan principal, 100% of equipment loan interest is typically deductible. By tracking this through a professional amortization schedule, you effectively lower your "true" interest rate.
Pro Strategy:
Download the CSV from our analyzer and hand it to your CPA. In 2026, the IRS Rev. Proc. 2025-32 guidelines reward business owners who maintain precise digital records of their debt-servicing costs.