I guess perhaps I'm used to a different world then some are.  We've never had a problem with utilizing 179a to purchase things which were actually needed to advance the business vs buying stuff just for the sake of using the allowance, which in my opinion is sort of what we're talking about if the allowance changes your purchase decision.   To try to make a little more sense, we're going to have the purchases to utilize 179a (if we choose) regardless, so there's no reason for it to change purchasing decisions.