Effective January 1, 2013:
The tax deduction limit for businesses acquiring equipment in 2013 is $ 500,000.
The 2013 limit on capital purchases is $ 2,000,000.
The 2013 bonus depreciation is 50%.
The good news is the above numbers are retroactive for 2012.
Leasing equipment and software does qualify for the Section 179 deduction.
Please consult your CPA before making any financial decisions.