For a cash basis taxpayer a generator was purchased for a business and half of the expense was paid in 2021 and the remainder in 2022. The cost of the generator was $10,000. Is it proper to take the 179 deduction in year 2021 for $5000 and then depreciate the remaining $5000 payment in 2022 over 7 years? I was hoping that this generator maybe was put on a credit card in year 2021 and the credit card had been paid off with the two $5000 payments. This way I could just take the section 179 deduction for the entire $10k in year 2021.