The 2017 Tax Cuts and Jobs Acts (aka Trump Tax Cut) actually permits (or just increased limits for?) taking a full deduction, up to $1 million, for computing hardware, rather than following a depreciation schedule. See https://en.wikipedia.org/wiki/Section_179_depreciation_deduc... and https://www.irs.gov/newsroom/new-rules-and-limitations-for-d...

We'll see if that catches on and makes a difference. Accountants, like software engineers and every other profession, tend to follow trends.