Year 2012 Tax Planning Opportunities


Section 179 and Bonus Depreciation - Election to Expense Certain Depreciable Business Assets: Pursuant to IRS Section 179 and Section 168(k) "Bonus Depreciation", a taxpayer may elect to currently expense the cost of qualifying property instead of depreciating it. Beginning in 2012, the maximum amount that can be expensed is reduced to $125,000.00. For Bonus Depreciation, there is no maximum amount and the percentage is 50%.

Disabled Access Credit: The Disabled Tax Credit is designed to reduce the cost of complying with the Americans with Disabilities Act of 1990. This law requires that your business make accommodations for your disabled workers and patients. Under IRS Section 44, 50% of the amount of "eligible expenditures" over $250.00 and up to $10,000.00 is available as a direct tax credit. You can obtain the full $5,000.00 tax credit in 2010 with a $1 buyout lease purchase contract and make no payments for 120 days. Now that's smart planning!


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Aspirators Audiometers
Automated External Defibrillators Cholestech LDX Lipid Profile Systems
Colposcopes Dopplers
EKGs Electrosurgical Generators
Exam Tables Exam Stools
Hematology Analyzers Medical Lighting
Microscopes Otoscopes/Ophthalmoscopes
Prothrombin Time Test Systems Pulse Oximeters
QuickVue Influenza Test Scales
Sphygmomanometers Spirometers
Sterilizers Stethoscopes
Thermometers Tympanometers
Vision Screeners Vital Signs Monitors
X-Ray Illuminators  

 Aspirators
 CPI Model 6260 Aspirator, Heavy Duty #6260 $425.00
 Audiometers
  Audioscope 3 Complete w/Stand and Charger #92680 $785.00
  AM232 Manual Audiometer w/AC Power #28200 $1295.00
  TM286 AutoTymp #28600 $3995.00
 Automated External Defibrillators
  ZOLL AED PLUS

$1795.00

 Cholestech LDX Lipid Profile Systems
 Cholestech LDX System #10-959 $1995.00
 Colposcopes
  Seiler Model 935 Colposcope #30935-3 $3995.00
  Seiler Model 955 Colposcope w/ Video #30955-5-V $8500.00
 Dopplers
  Huntleigh Audio Dopplex (w/o display) D920-P-USA $560.00
 EKGs
  Schiller AT-2i Interpretive ECG #9.020000C $2295.00
  Schiller AT-2plusi Interpretive ECG #9.025000C $2795.00
  Schiller AT-2plusi Combo ECG w/Spirometer #9.025000CS $3995.00
 Electrosurgical Generators
  Aaron 900 Electrosurgery Dessicator #A900 $950.00
 ConMed Hyfrecator 2000 Electrosurgical System $995.00
  Wallach Quantum 2000 Electrosurgical System #909077A $4995.00
 Exam Tables *add Freight F.O.B Versailles, Ohio
  Midmark 630-003 Power Exam Table *Call For Promo $9995.00
  Ritter 230-001 Power Exam Table *Call For Promo $8995.00
  Midmark 641-002 Power Procedures Exam Chair *Call For Promo $10995.00
  Ritter 222-016 High-Low Power Exam Table $4995.00
  Ritter 223-016 High-Low Power Exam Table $5995.00
  Ritter 622 High-Low Power Exam Table $5395.00
  Ritter 623 Power High-Low Exam Table $6395.00
  Ritter 244-001 Bariatric Power Treatment Table $8995.00
  Midmark 604-002 Exam Table $1695.00
  Midmark 640-001 Pediatric Exam Table w/Scale $2495.00
  Ritter 204-002 Exam Table (with Ritter Upholstery) $1599.00
  Ritter 203-001 Treatment Table $995.00
  Ritter 95-001 Treatment Table $695.00
 Exam Stools *add freight F.O.B Versailles, Ohio
  Midmark 427-001 Air Lift Physician Stool w/Seat Cushion $795.00
  Midmark 425-001 Air Lift Physician Stool w/Seat Cushion $565.00
  Midmark 680-001 Upholstered Side Chair w/out Arms $295.00
  Ritter 270-001 Adjustable Stool $125.00
  Ritter 272-001 Air Lift Stool $175.00
  Ritter 281-001 Blood Drawing Chair $695.00
 Hematology Analyzers
  Beckman Coulter Ac-T diff Hematology Analyzer #6605486 $19,500.00
 Medical Lighting
  Ritter 355-022 Minor Surgery Light w/Mobile Stand $1195.00
  Ritter 354-022 Spotlight w/Mobile Stand $1695.00
  Welch Allyn Exam Light IV #48810 $895.00
  Welch Allyn GS 300 w/Mobile Stand #44400 $395.00
  Welch Allyn GS 600 w/Mobile Stand #44600 $895.00
 Microscopes
 Westlab Binocular Microscope #SXSZ814 $825.00
  Seiler Microlux IV Binocular Microscope #MLX817 $1195.00
 Otoscopes/Ophthalmoscopes
  Welch Allyn 3.5v Coaxial Ophthalmoscope Head Only #11720 $215.00
  Welch Allyn 3.5v MacroView Otoscope Head Only #23810 $175.00
 Welch Allyn 3.5v Direct Plug-in Style Handle #71000-A $125.00
  Welch Allyn 3.5v Diagnostic Set #97200-MC $560.00
 Welch Allyn 3.5v Wall Tranformer w/out Clock #76710 $395.00
  Welch Allyn Integrated System w/767 Wall Transformer, Coaxial Ophthalmoscope, MacroView, Thermometer, 767 Wall Aneroid and KleenSpec Plus Dispenser #76793-MX $1265.00
  Welch Allyn Integrated System w/767 Wall Transformer, Coaxial Ophthalmoscope, Macroview, 767 Wall Aneroid, and KleenSpec Plus Dispenser #76794-M $995.00
 Prothrombin Time Test Systems
  HemoSense InRatio 2 Monitor QuickStart 1 $799.00
 Pulse Oximeters
 BCI FingerPrint Pulse Oximeter Handheld w/Finger Probe and Printer #3401 $535.00
 Nonin Onyx Finger Pulse Oximeter #9500 $295.00
 QuickVue Influenza Test
  Quidel "CLIA-Waived" QuickVue Influenza Test 25/BX #00317 $319.95
 Scales
  SECA Physician Dual-Reading Scale w/Height Rod #700 $369.95
  Seca 703 Digital Scale w/Height Rod $595.00
 Sphygmomanometers
  Welch Allyn Tycos Classic Style Pocket Aneroid w/Adult Cuff #DS48-11 $175.00
  Welch Allyn Tycos Classic Style Hand Aneroid w/Adult Cuff #DS58-11 $175.00
  Welch Allyn Tycos 767 Wall Aneroid w/Adult Cuff #7670-01 $165.00
  Welch Allyn Tycos 767 Mobile Aneroid w/Adult Cuff #7670-03 $285.00
  Welch Allyn Tycos Classic Style Hand Aneroid Family Practice Kit #DS58-MC $229.95
 Spirometers
  NDD EasyOne Diagnostic Spirometry System with Printer #2001-2 $1895.00
 Sterilizers
  Ritter M9 UltraClave Automatic Sterilizer $4433.00
  Ritter M11 UltraClave Automatic Sterilizer $5210.00
 Stethoscopes
 Littmann Master Cardiology Stethoscope - Black - 27" #2160 $214.00
 Littmann Cardiology III Stethoscope - Black - 27" #3128 $177.00
 Littmann Classic II SE Stethoscope - Black - 28" #2201 $81.00
 Littmann Classic II Pediatric Stethoscope - Black - 28" #2113 $96.00
 Littmann Classic II Infant Stethoscope - Black - 28" #2114 $96.00
  Littmann Master Classic II Stethoscope - Black - 27" #2144L $112.00
 Thermometers
  Braun Thermoscan Pro 4000 Ear Themometer $195.00
  Welch Allyn SureTemp Plus Thermometer w/Oral Probe #01690-200 $249.95
 Tympanometers
  TM286 AutoTymp w/IPSI Reflex and Audiometer #28600 $3995.00
  MicroTymp 3 Portable Tympanometer #93650 $3345.00
 Vision Screeners
  Stereo Optical w/Remote Control, Peripheral Test & Accessory Kit #5000P $2250.00
 Vital Signs Monitors
  Welch Allyn Spot Vital Signs Monitor NIBP Only #4200B-E1 $895.00
 Welch Allyn Vital Signs Monitor w/NIBP Only #53000-E1 $1545.00
 Welch Allyn Vital Signs Monitor w/NIBP, Pulse Oximetry, Temperature, and Printer #53STP-E1 $3795.00
  Welch Allyn Propaq CS Monitor w/ECG, Pulse Oximetry, NIBP, Temperature and Printer $5995.00
 X-Ray Illuminators
 Wolf Trimline Basic Illuminator 1-Bank #29501 $217.50
  Wolf Trimline Basic Illuminator 2-Bank #29502 $425.00

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