As a result of recent tax law changes, the regular tax and AMT depreciation amounts for the equipment willwill notwill not be the same. With respect to regular tax depreciation, most property (other than buildings) isis not eligible for full expensing. Historically, used property waswas not eligible for immediate expensing. This is no longer the case. As a result, for regular tax purposes, the full costpart of the cost of the used equipment that you placed in service in March will be expensed in 2021