Is a Facial Bed or Massage Table a One-Time Deduction or Depreciated?

It depends on the cost and how you choose to treat it — most facial beds qualify for Section 179, which lets you deduct the full cost in the year of purchase, but you can also choose to depreciate it over several years instead if that works out better for your specific tax situation. A facial or treatment bed is considered equipment rather than a supply, since it's a higher-cost item expected to last for years rather than being used up. Under Section 179, equipment like this can generally be...