Dave is right. If you write the $1,000 keyboard off as a deduction that first year--that's it--there is no depreciation. Then, if you sell the keyboard, say for $700, that counts as additional income. Essentially, this made that initial $1,000 write-off a $300 write-off. My ultimare goal in life, though there is probably not much of it remaining, is to pay $1-million in income tax on year. Oh Yeah! that would be one hell of a year.

Cheers,

Gary