According to Section 179 of the United States Internal Revenue Code (26 U.S.C. 179), businesses have until December 31, 2012 to purchase as much as $139,000 in used Cisco equipment and deduct the entire amount from their 2012 tax bill.
That's right, you can buy used Cisco equipment today and write 100% off in this 2012 tax year, just so long as the equipment is purchased and on your premises before December 31, 2012. I'm recommending that businesses take advantage of this today because after December 31st the limit drops to only $25,000, down from $139,000 if the used Cisco is purchased before.
With over $1 billion in used Cisco inventory, I'm pretty confident that the members of UNEDA (United Network Equipment Dealer Association), an elite alliance of secondary Cisco resellers, can meet the Section 179 deadline and deliver to your premises used Cisco equipment before December 31, 2012.