Can I use Section 179 instead of bonus depreciation?

Yes, Section 179 is an alternative that also allows immediate expensing of business assets. However, there are key differences: Section 179 has an annual dollar limit ($1,250,000 for 2025), a phase-out threshold when total asset purchases exceed $3,130,000, and it cannot create or increase a net operating loss. Bonus depreciation under Section 168(k) has no dollar limit, no phase-out, and can create a net operating loss that may be carried forward. For large purchases (like 10 games at $100K–$150K each), bonus depreciation is typically more advantageous.