The high capital depreciation of this equipment must be offset by running it at full capacity, so rather than cut production the market participants lower prices to entice customers away from their competition, creating a downward price spiral.

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These relocation expenses are associated with accelerated depreciation of property and equipment, incremental rent during a transition period (the move will occur in the second quarter), and payments related to terminating leases for certain floors in existing buildings.

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Despite a reinstitution of 100% depreciation for capital equipment, much of that demand was pulled into 2011, as the business community was uncertain as to whether or not the tax break was going to be reinstated in 2012.

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Enhanced expensing more fully reflects the real cost of equipment than depreciation, raising after-tax returns on investment.

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For example, Dems could favor the tax expensing of business equipment over depreciation.

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We have come up with a rough measure, along the lines of the "cash flow" used by analysts to evaluate companies with heavy plant-and-equipment outlays--cash flow here referring to the sum of earnings and depreciation.

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The bill also includes a one-year extension of current "bonus" depreciation rules, which allow businesses to deduct up to 50% of the cost of a wide variety of property and equipment, excluding real estate.

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