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Bonus depreciation and accelerated cost recovery: strategic—not prescriptive—view

Accelerated cost recovery mechanisms can make the near‑term financial picture of certain improvements look better than under slower schedules.
This can affect how operators view the sequencing of projects and the trade‑off between renovating now vs. later.
Operator Mindset

Think in scenarios: how do earlier write‑offs change timing of cash outcomes if materials are also inflating?
Consider competitive response: if consolidators move quickly, pricing power in some markets may change.