USA Booking 179 to take next year

[Shirley Kerns]

Purchased equipment in 2017 but will not be put into service until 2018. How do I book that and then take a 179 deduction in 2018?

 

[Drmdcpa]

When this happened to me, from one of my clients, I first questioned it. But they provided sufficient reason as to why the asset was not placed in service in the year of acquisition. Thus I posted the purchase to other assets in the year of purchase and then moved it to fixed assets the year it was put in service.