Hello, I am unclear on how to handle tax accounting and journal entries under the following scenario. The company ordered a business computer from a retailer in December 2017 and received an invoice. The computer was shipped and delivered in January 2018, and the retailer charged the company's debit card when it shipped the laptop. The company would like to expense the computer in 2017 under Section 179, but the computer was not "placed in service" until 2018 when it was delivered. So I think the Section 179 deduct would apply in 2018, not 2017. Should the computer order not be logged at all in 2017? Instead, should it be fully expensed in 2018 under Section 179 (credit to cash, debit to expense account)? Thank you.