If you don't have investors, you may want to balance optimizing for taxes vs profitability. Different goal that many books don't cover.
Entrepreneurial finance books often show you how to maximize profits (e.g. longer depreciation sched). FYI, this also maximizes taxes.
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If you don't have / plan to have investors, usually better to reduce taxes in current yr. Unless it pushes you into higher bracket next yr.
End of conversation
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