With new tax laws having just gone into effect, the tax landscape for organizations considering capital equipment purchases has changed in a significant way. Now, a buyer can take an immediate 100% depreciation on the purchase of a piece of used equipment; even equipment that has been fully depreciated by the previous owner. This has caused a stir in several industries (most notably aircraft sales) where the Wall Street Journal predicts, "It could mean a shuffling of assets by companies purely for tax reasons and mergers and acquisitions that exploit new tax edges."1
We don't expect to see assets shuffling wildly in the medical imaging field, given the logistics of relocating the big metal modalities, but we do expect to see some facilities that have been biding their time on upgrades jumping into the market this year to take advantage of their new option for depreciation and deduction. Take a look at the examples below to see the difference.