Absolutely. This is one of the most powerful aspects of bonus depreciation. You can deduct the full purchase price of the asset in Year 1 regardless of how much you actually paid in cash. If you put 10% down and finance 90%, you still deduct 100% of the cost. For example, purchasing 10 games at $100,000 each ($1,000,000 total) with $100,000 down and $900,000 financed still gives you the full $1,000,000 deduction in Year 1. The IRS treats the financed portion the same as cash for depreciation purposes.
