It depends on several items. 1- "Expensive"
should be clarified. Currently, on 12/31/13 Sec 179 limits will be reduced from
$500,000 to $25,000 and bonus depreciation will go to zero (among other items
related to this). 2- You should first determine if you can afford the
"expensive" piece of equipment. Buying equipment that is expensive
before analyzing the cost/benefit may be far worse that simply getting a tax
deduction in the current year. If you are not around to pay for it next year,
is it really a benefit then now? Finally 3- How much other equipment have you
purchased in the current year already (as limits apply and may therefor reduce
some benefits of other purchases)?<?xml:namespace prefix = o ns = "urn:schemas-microsoft-com:office:office" />

It all depends on your tax bracket and whether you need more deductions NOW to lower your taxes for 2013. The best thing is to use what you need for this year - If you need it at all - wait for next if not!)  but if you do need the deduction buy it now - take half now and/or amortize the item over it's life span