I made it a point to only upgrade if I can pay in cash. I refuse to go into debt just to write off a tax. If I have it bought out right then it is mine, I don't have to worry about the economy taking a down turn and having to let the equipment go back to the company, ruin the credit of the business, and also all the money spent while able to afford it. I see it as the big business and cronyism of the government that has duped the people into thinking there is an incentive to having debt so they can continue profiting off the masses. No thank you. If I can't afford it in cash then it is not my time to grow as a business owner. Think about it this way....Interest never sleeps, never takes a vacation throughout the life of the loan. Yet you need to sleep and would like to take a vacation. So that isn't a fair trade in the deal.