{"id":4876,"date":"2025-11-10T10:32:28","date_gmt":"2025-11-10T10:32:28","guid":{"rendered":"https:\/\/bhergonomic.com\/?p=4876"},"modified":"2026-08-25T05:54:17","modified_gmt":"2026-08-25T05:54:17","slug":"office-pods-deduction-fiscale-article-179","status":"publish","type":"post","link":"https:\/\/bhergonomic.com\/fr\/office-pods-tax-deduction-section-179\/","title":{"rendered":"Les pods de bureau sont-ils d\u00e9ductibles des imp\u00f4ts ? Guide 2026 sur la section 179"},"content":{"rendered":"<h2 class=\"wp-block-heading\">R\u00e9ponse rapide<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">En r\u00e8gle g\u00e9n\u00e9rale, un pod de bureau peut \u00eatre admissible \u00e0 la d\u00e9duction pr\u00e9vue par l\u2019article 179 s\u2019il est achet\u00e9 pour un usage professionnel, utilis\u00e9 \u00e0 plus de 50% \u00e0 des fins professionnelles, mis en service au cours de l\u2019ann\u00e9e fiscale et class\u00e9 comme bien admissible. L\u2019IRS ne r\u00e9pertoriant pas les pods de bureau dans une cat\u00e9gorie distincte, l\u2019installation, la propri\u00e9t\u00e9, l\u2019utilisation, le calendrier et les limites applicables au contribuable sont tous importants. B&amp;H peut fournir les dossiers relatifs au produit et \u00e0 la livraison, mais un professionnel qualifi\u00e9 de la fiscalit\u00e9 am\u00e9ricaine doit d\u00e9terminer l\u2019admissibilit\u00e9 de l\u2019achat sp\u00e9cifique.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Derni\u00e8re mise \u00e0 jour : 25 ao\u00fbt 2026 | Auteur : Richard | Temps de lecture estim\u00e9 : 9 minutes<\/p>\n\n\n\n<figure class=\"wp-block-image aligncenter size-large\"><img fetchpriority=\"high\" decoding=\"async\" width=\"747\" height=\"1024\" src=\"https:\/\/bhergonomic.com\/wp-content\/uploads\/2025\/11\/office-pods-tax-deduction-747x1024.png\" alt=\"les pods de bureau sont-ils d\u00e9ductibles des imp\u00f4ts\" class=\"wp-image-4878\" srcset=\"https:\/\/bhergonomic.com\/wp-content\/uploads\/2025\/11\/office-pods-tax-deduction-747x1024.png 747w, https:\/\/bhergonomic.com\/wp-content\/uploads\/2025\/11\/office-pods-tax-deduction-600x822.png 600w, https:\/\/bhergonomic.com\/wp-content\/uploads\/2025\/11\/office-pods-tax-deduction-219x300.png 219w, https:\/\/bhergonomic.com\/wp-content\/uploads\/2025\/11\/office-pods-tax-deduction-768x1052.png 768w, https:\/\/bhergonomic.com\/wp-content\/uploads\/2025\/11\/office-pods-tax-deduction-9x12.png 9w, https:\/\/bhergonomic.com\/wp-content\/uploads\/2025\/11\/office-pods-tax-deduction.png 864w\" sizes=\"(max-width: 747px) 100vw, 747px\" \/><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Ce que l\u2019article 179 change r\u00e9ellement<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019article 179 permet \u00e0 une entreprise de choisir de passer en charges tout ou partie du co\u00fbt d\u2019un bien admissible, plut\u00f4t que de r\u00e9cup\u00e9rer ce montant uniquement par amortissement au fil du temps. Ce choix peut acc\u00e9l\u00e9rer une d\u00e9duction, mais il ne transforme pas l\u2019achat en cr\u00e9dit d\u2019imp\u00f4t, en remise du fournisseur ou en \u00e9conomies garanties.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">L\u2019effet fiscal r\u00e9el d\u00e9pend de la classification et de la base du bien, des revenus du contribuable, des autres achats admissibles, du pourcentage d\u2019utilisation professionnelle, des r\u00e8gles f\u00e9d\u00e9rales et \u00e9tatiques applicables ainsi que des choix effectu\u00e9s dans la d\u00e9claration. Le prix d\u2019un produit multipli\u00e9 par un taux d\u2019imposition suppos\u00e9 ne constitue pas une estimation fiable des \u00e9conomies r\u00e9alis\u00e9es par l\u2019acheteur.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><a href=\"https:\/\/www.irs.gov\/publications\/p946\" rel=\"noopener\">Publication 946 de l'IRS<\/a> d\u00e9crit les biens relevant de l\u2019article 179, les limites applicables, le crit\u00e8re d\u2019utilisation professionnelle, la r\u00e8gle de mise en service et la reprise. La publication 946 inclut les biens meubles corporels et certains \u00e9quipements de bureau dans son analyse, mais elle ne classe pas les pods de bureau nomm\u00e9ment.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Quelles r\u00e8gles de l\u2019article 179 pour 2026 s\u2019appliquent \u00e0 un pod de bureau ?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pour les ann\u00e9es fiscales commen\u00e7ant en 2026, les <a href=\"https:\/\/www.irs.gov\/pub\/irs-drop\/rp-25-32.pdf\" rel=\"noopener\">ajustements de l\u2019IRS li\u00e9s \u00e0 l\u2019inflation<\/a> fixent la d\u00e9duction maximale au titre de l\u2019article 179 \u00e0 $2,560,000. Ce maximum commence \u00e0 diminuer lorsque le co\u00fbt total des biens relevant de l\u2019article 179 mis en service au cours de l\u2019ann\u00e9e fiscale d\u00e9passe $4,090,000. Il s\u2019agit de limites applicables au contribuable, et non d\u2019une d\u00e9duction garantie pour chaque actif.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>R\u00e8gle<\/th><th>Ce que cela signifie pour l\u2019acheteur<\/th><\/tr><\/thead><tbody><tr><td>Bien admissible<\/td><td>Un professionnel de la fiscalit\u00e9 doit d\u00e9terminer si le pod et son installation rel\u00e8vent effectivement d\u2019une cat\u00e9gorie de biens admissibles.<\/td><\/tr><tr><td>Acquis pour un usage professionnel<\/td><td>Le bien doit \u00eatre acquis pour \u00eatre utilis\u00e9 dans le cadre actif d\u2019une activit\u00e9 commerciale ou professionnelle. Les acquisitions aupr\u00e8s de certaines parties li\u00e9es et d\u2019autres transferts non effectu\u00e9s par achat peuvent faire l\u2019objet de restrictions.<\/td><\/tr><tr><td>Utilisation professionnelle sup\u00e9rieure \u00e0 50%<\/td><td>Les biens \u00e0 usage mixte doivent \u00eatre utilis\u00e9s \u00e0 plus de 50% \u00e0 des fins professionnelles au cours de l\u2019ann\u00e9e de leur mise en service. Le co\u00fbt admissible est ajust\u00e9 en fonction du pourcentage d\u2019utilisation professionnelle.<\/td><\/tr><tr><td>Mis en service<\/td><td>Le pod doit \u00eatre pr\u00eat et disponible pour l\u2019usage professionnel pr\u00e9vu au cours de l\u2019ann\u00e9e fiscale concern\u00e9e. Un contrat, un paiement, une exp\u00e9dition ou une date de livraison peuvent ne pas suffire \u00e0 l\u2019\u00e9tablir.<\/td><\/tr><tr><td>Limites mon\u00e9taires et de r\u00e9duction progressive<\/td><td>Le plafond de $2,560,000 et le seuil de suppression progressive de $4,090,000 s\u2019appliquent \u00e0 l\u2019ensemble des biens admissibles du contribuable, et non uniquement au pod.<\/td><\/tr><tr><td>Plafond li\u00e9 au revenu d\u2019entreprise<\/td><td>Apr\u00e8s application du plafond en dollars, le montant d\u00e9ductible est \u00e9galement limit\u00e9 par le revenu imposable provenant de l\u2019exercice actif d\u2019un commerce ou d\u2019une entreprise. Tout montant refus\u00e9 peut \u00eatre report\u00e9 conform\u00e9ment aux r\u00e8gles applicables.<\/td><\/tr><tr><td>Choix et d\u00e9claration<\/td><td>L\u2019article 179 constitue un choix fiscal. <a href=\"https:\/\/www.irs.gov\/instructions\/i4562\" rel=\"noopener\">Le formulaire 4562 et ses instructions<\/a> d\u00e9crivent le processus de d\u00e9claration, mais le contribuable ou le fiscaliste doit d\u00e9terminer les renseignements \u00e0 inscrire correctement.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Pourquoi un pod de bureau n\u2019est pas automatiquement admissible<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">La question importante n\u2019est pas simplement de savoir si un produit est qualifi\u00e9 de mobilier, d\u2019\u00e9quipement, de cabine ou de pod. L\u2019analyse fiscale tient compte de la nature du bien ainsi que de son installation et de son utilisation.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">La publication 946 d\u00e9finit les biens meubles corporels comme des biens corporels qui ne sont pas des biens immobiliers. Ses exemples comprennent les machines, l\u2019\u00e9quipement de bureau et certains biens contenus dans un b\u00e2timent ou fix\u00e9s \u00e0 celui-ci, \u00e0 l\u2019exclusion des \u00e9l\u00e9ments structurels. Elle pr\u00e9cise \u00e9galement que les d\u00e9signations pr\u00e9vues par le droit local ne d\u00e9terminent pas la classification f\u00e9d\u00e9rale au titre de l\u2019article 179.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ce cadre soul\u00e8ve une question raisonnable pour un fiscaliste, mais ne fournit pas une r\u00e9ponse automatique. Un produit mobile dot\u00e9 de raccordements enfichables pr\u00e9sente des faits diff\u00e9rents d\u2019une pi\u00e8ce construite dans les locaux, mais la mobilit\u00e9 \u00e0 elle seule ne suffit pas \u00e0 \u00e9tablir l\u2019admissibilit\u00e9. \u00c0 l\u2019inverse, une construction permanente ne devrait pas \u00eatre d\u00e9crite comme \u00e9tant cat\u00e9goriquement non admissible sans examen des r\u00e8gles applicables au bien et aux am\u00e9liorations concern\u00e9s.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Un examinateur devra normalement comprendre :<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>si le pod est achet\u00e9 et d\u00e9tenu par le contribuable ;<\/li>\n\n\n\n<li>comment il est raccord\u00e9 au b\u00e2timent ;<\/li>\n\n\n\n<li>s\u2019il peut \u00eatre d\u00e9mont\u00e9 et d\u00e9plac\u00e9 ;<\/li>\n\n\n\n<li>si les syst\u00e8mes \u00e9lectriques et de ventilation sont autonomes ou int\u00e9gr\u00e9s au b\u00e2timent ;<\/li>\n\n\n\n<li>o\u00f9 et comment il sera utilis\u00e9 ;<\/li>\n\n\n\n<li>\u00e0 quel moment il a \u00e9t\u00e9 pr\u00eat pour l\u2019utilisation pr\u00e9vue dans l\u2019entreprise ; et<\/li>\n\n\n\n<li>si une utilisation mixte, personnelle ou non professionnelle est pr\u00e9vue.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\">B&amp;H Informations sur le pod de bureau \u00e0 fournir \u00e0 votre fiscaliste<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">B&amp;H Ergonomics confirms the following facts about its office pods. These facts can support a classification review, but none is a tax conclusion by itself.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Facteur de r\u00e9vision<\/th><th>B&amp;H-Confirmed Fact<\/th><th>Question for the Tax Professional<\/th><\/tr><\/thead><tbody><tr><td>Electrical connection<\/td><td>The pod uses a plug-in power connection.<\/td><td>Does the electrical arrangement affect the property&#8217;s classification in this installation?<\/td><\/tr><tr><td>Ventilation<\/td><td>The pod has an independent ventilation system rather than a connection to the building HVAC system.<\/td><td>Does the standalone ventilation arrangement affect the building-integration analysis?<\/td><\/tr><tr><td>Mobilit\u00e9<\/td><td>The pod has casters and can be relocated.<\/td><td>How should mobility be weighed with the pod&#8217;s other construction and installation facts?<\/td><\/tr><tr><td>Relocation between floors or buildings<\/td><td>A move across floors or buildings generally requires another disassembly and reassembly process.<\/td><td>Does the required relocation process change the classification analysis?<\/td><\/tr><tr><td>Available B&amp;H records<\/td><td>B&amp;H can provide an invoice, model or specification sheet, and delivery record.<\/td><td>What additional ownership, cost-basis, business-use, and placed-in-service evidence should the buyer retain?<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\">Why the Placed-in-Service Date Matters<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The IRS treats property as placed in service when it is ready and available for its specific use. Publication 946 gives the example of a machine delivered in one year but not installed and operational until the next year; the machine is placed in service in the later year.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For an office pod, a delivery record confirms arrival. It does not necessarily prove that assembly was complete, power was connected, ventilation was operating, and the pod was ready for its intended business use.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Ask the tax professional what evidence is appropriate. A practical fact package may include:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>the B&amp;H delivery record;<\/li>\n\n\n\n<li>the assembly or installation completion date;<\/li>\n\n\n\n<li>the date power and ventilation were tested;<\/li>\n\n\n\n<li>an internal acceptance or handover record;<\/li>\n\n\n\n<li>dated installation photographs or project correspondence; and<\/li>\n\n\n\n<li>a short description of the pod&#8217;s intended business use and location.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">These records document facts. The tax professional decides whether they substantiate the placed-in-service date for the return.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Office Pod Section 179 CPA Review Worksheet<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Use this worksheet to organize the discussion before asking whether an office pod tax deduction is available.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>Review Area<\/th><th>Information to Prepare<\/th><th>Decision That Remains With the Tax Professional<\/th><\/tr><\/thead><tbody><tr><td>Identit\u00e9 du produit<\/td><td>Model, specification sheet, invoice description, and serial number if one is assigned<\/td><td>Correct asset description and property classification<\/td><\/tr><tr><td>Acquisition<\/td><td>Seller, purchaser, invoice date, purchase agreement, financing or lease agreement, and related-party information<\/td><td>Whether the transaction meets the acquisition and tax-ownership requirements<\/td><\/tr><tr><td>Co\u00fbt<\/td><td>Pod price and separately stated delivery, installation, discounts, or other charges when available<\/td><td>Which amounts form depreciable basis or qualify for the election<\/td><\/tr><tr><td>Installation<\/td><td>Plug-in power, independent ventilation, casters, and relocation method<\/td><td>Whether the installation is consistent with the proposed property classification<\/td><\/tr><tr><td>Business use<\/td><td>Department, location, intended users, business purpose, and estimated business-use percentage<\/td><td>Whether the more-than-50% test is met and what percentage applies<\/td><\/tr><tr><td>Calendrier<\/td><td>Delivery date, assembly completion, testing, acceptance, and ready-for-use date<\/td><td>The correct placed-in-service tax year<\/td><\/tr><tr><td>Annual limits<\/td><td>Other Section 179 property placed in service and expected taxable income from active trades or businesses<\/td><td>Available deduction after the dollar, phaseout, and business-income limits<\/td><\/tr><tr><td>Alternative treatment<\/td><td>Other asset purchases and the taxpayer&#8217;s wider depreciation plan<\/td><td>Whether to elect Section 179, use special depreciation where eligible, use regular depreciation, or combine permitted methods<\/td><\/tr><tr><td>Later changes<\/td><td>Planned relocation, resale, change in use, or possible personal use<\/td><td>Recordkeeping and potential recapture consequences<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Questions to put in writing for the reviewer:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Based on this exact model and installation, how should the pod be classified for federal depreciation purposes?<\/li>\n\n\n\n<li>Does the purchase or financing agreement make our business the tax owner?<\/li>\n\n\n\n<li>Which purchase, delivery, installation, and related costs are included in the asset&#8217;s basis?<\/li>\n\n\n\n<li>What date should we use as the placed-in-service date, and what evidence should we retain?<\/li>\n\n\n\n<li>Does the expected business-use percentage support a Section 179 election?<\/li>\n\n\n\n<li>How do our other 2026 equipment purchases and business income affect the available deduction?<\/li>\n\n\n\n<li>Does our state follow the federal treatment, or is an adjustment required?<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">Section 179, Special Depreciation, or Regular Depreciation?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The fastest deduction is not automatically the best or available treatment. The choice must be made in the context of the taxpayer&#8217;s full return.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><thead><tr><th>M\u00e9thode<\/th><th>Main Decision Point<\/th><th>Office Pod Boundary<\/th><\/tr><\/thead><tbody><tr><td>Article 179<\/td><td>The taxpayer elects an amount, subject to eligible-property, acquisition, business-use, dollar, phaseout, and business-income rules.<\/td><td>The pod must first be classified as eligible property under the buyer&#8217;s facts.<\/td><\/tr><tr><td>Special depreciation allowance<\/td><td>Publication 946 states that a 100% special depreciation allowance was reinstated for certain qualified property acquired and placed in service after January 19, 2025.<\/td><td>The word &#8220;certain&#8221; matters. The rule does not establish that every office pod qualifies.<\/td><\/tr><tr><td>Regular depreciation<\/td><td>The asset&#8217;s basis is recovered under the applicable depreciation system, recovery period, method, and convention.<\/td><td>Classification still determines the applicable treatment and recovery period.<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A vendor should not tell a buyer which election produces the best result. That decision can depend on current and expected income, other assets, entity structure, state conformity, and future plans for the property.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">Recapture and Other Limits Buyers Should Know<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Section 179 analysis does not end in the purchase year. Under Publication 946, a taxpayer may have to recapture part of a Section 179 deduction if business use drops to 50% or less during the property&#8217;s recovery period.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">A later sale, conversion to personal use, or other change in use can also affect the tax result. State depreciation rules may differ from federal rules. Keep the product, acquisition, use, and placed-in-service records for the period recommended by the tax professional, and report material changes rather than assuming the original treatment continues unchanged.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\">A Practical Order of Operations Before Year-End<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Identify the model, installation requirements, expected location, and intended business use.<\/li>\n\n\n\n<li>Review the available <a href=\"https:\/\/bhergonomic.com\/fr\/office-pods\/\">bureaux en kit<\/a> and request the invoice and model or specification information needed for tax review.<\/li>\n\n\n\n<li>Give the product facts, purchase agreement, financing terms, business-use estimate, and other annual equipment purchases to a qualified tax professional.<\/li>\n\n\n\n<li>Confirm the recommended tax classification and record requirements before relying on a projected deduction.<\/li>\n\n\n\n<li>Coordinate delivery and assembly, then document when the pod is ready and available for its intended use.<\/li>\n\n\n\n<li>Retain the records and notify the tax professional if ownership or business use later changes.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\">FAQ<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-1787637025755\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Les cabines de bureau sont-elles automatiquement admissibles \u00e0 la d\u00e9duction pr\u00e9vue par l\u2019article 179 ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Non. Un pod de bureau peut y \u00eatre \u00e9ligible, mais l\u2019IRS ne classe pas les pods de bureau dans une cat\u00e9gorie de produits distincte. Le produit lui-m\u00eame, l\u2019installation, l\u2019acquisition, l\u2019utilisation professionnelle, la date de mise en service, les limites applicables au contribuable et le choix fiscal doivent tous \u00eatre examin\u00e9s.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1787637030181\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Une entreprise peut-elle d\u00e9duire la totalit\u00e9 du co\u00fbt d'un pod de bureau en 2026 ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Possiblement, si le pod constitue un bien admissible et que le contribuable respecte toutes les r\u00e8gles applicables. La d\u00e9duction maximale de 2026 ne garantit pas que le co\u00fbt total d\u2019un pod sp\u00e9cifique soit d\u00e9ductible. Le seuil de r\u00e9duction progressive, la limite de revenu d\u2019entreprise, le pourcentage d\u2019utilisation professionnelle, la base fiscale et d\u2019autres achats peuvent r\u00e9duire ou diff\u00e9rer le montant.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1787637034134\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Une livraison avant le 31 d\u00e9cembre suffit-elle pour b\u00e9n\u00e9ficier de la d\u00e9duction au titre de cette ann\u00e9e-l\u00e0 ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Pas n\u00e9cessairement. La question pertinente est de savoir \u00e0 quel moment le pod \u00e9tait pr\u00eat et disponible pour l\u2019usage professionnel auquel il \u00e9tait destin\u00e9. Si l\u2019assemblage ou une autre \u00e9tape n\u00e9cessaire n\u2019\u00e9tait pas achev\u00e9, la livraison \u00e0 elle seule peut ne pas suffire \u00e0 \u00e9tablir que le pod a \u00e9t\u00e9 mis en service.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1787637038961\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Une cabine de bureau financ\u00e9e ou lou\u00e9e peut-elle \u00eatre admissible ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>The payment schedule alone does not answer the question. Tax ownership and the terms of the purchase, financing, or lease agreement matter. Give the complete agreement to the tax professional instead of relying on the product invoice or a vendor&#8217;s description of the arrangement.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1787637044037\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\">Quels documents B&amp;H peut-il fournir dans le cadre d\u2019un contr\u00f4le fiscal ?<\/h3>\n<div class=\"rank-math-answer\">\n\n<p>B&amp;H Ergonomics peut fournir une facture, une fiche mod\u00e8le ou de sp\u00e9cifications, ainsi qu\u2019un justificatif de livraison. L\u2019acheteur doit conserver s\u00e9par\u00e9ment le contrat, les justificatifs d\u2019utilisation professionnelle, les documents d\u2019installation et de r\u00e9ception, ainsi que la preuve de la date de mise en service demand\u00e9e par le conseiller fiscal.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Quick Answer Generally, an office pod may be eligible for Section 179 if it is purchased for business use, used more than 50% for business, placed in service during the tax year, and classified as eligible property. Because the IRS does not identify office pods as a separate category, the pod&#8217;s installation, ownership, use, timing, [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":4878,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"disabled","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[50],"tags":[],"class_list":["post-4876","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-office-pod-resources"],"_links":{"self":[{"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/posts\/4876","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/comments?post=4876"}],"version-history":[{"count":13,"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/posts\/4876\/revisions"}],"predecessor-version":[{"id":8987,"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/posts\/4876\/revisions\/8987"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/media\/4878"}],"wp:attachment":[{"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/media?parent=4876"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/categories?post=4876"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/bhergonomic.com\/fr\/wp-json\/wp\/v2\/tags?post=4876"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}