If your company’s travel requirements have outgrown commercial schedules, acquiring a business aircraft is more than an operational upgrade; it is a sophisticated financial maneuver.
Under current tax guidelines, 100% Bonus Depreciation remains a primary incentive for business aircraft acquired and placed in service. This allows for an immediate tax write-off of the entire purchase price of a LearJet, Cessna Citation, or Phenom 300 in the first year of ownership.
At AJ Aviation, we specialize in the “Placed in Service” sprint. We provide the white-glove brokerage and maintenance support needed to identify, inspect, and close your deal before the December 31st deadline.
Note: Tax strategy is highly individualized. While we provide the aviation expertise to facilitate these sales, you must consult with a qualified aviation CPA to verify how these deductions apply to your specific business structure.
The Financial Impact of Immediate Expensing
The primary benefit of a year-end aircraft sale is the ability to bypass standard five-year depreciation schedules in favor of immediate expensing.
- Immediate Tax Savings: For high-revenue companies, a $5M to $8M business jet acquisition can generate millions in first-year tax savings. Often, the resulting tax shield can offset a significant portion of the initial capital outlay.
- Qualifying Property: This benefit applies to both new and pre-owned aircraft, provided the aircraft is used at least 50% for qualified business purposes.
Acquisition Strategy: Meeting the “Placed in Service” Deadline
The IRS is strict: to claim 100% bonus depreciation for the current tax year, the aircraft must be delivered and operational by midnight on December 31st. A signed contract is not enough; the aircraft must be ready and available for its intended business function.
1. The Critical Pre-Purchase Inspection (PPI)
Speed should never compromise safety. Our team performs rigorous Pre-Purchase Aircraft Inspections to ensure your aircraft is mechanically sound and the logbooks are airworthy. We act as your technical eyes, ensuring your “placed in service” date isn’t delayed by unexpected maintenance discoveries.
2. Market Intelligence & Off-Market Access
As the year-end deadline approaches, high-quality inventory on public sites often moves instantly. AJ Aviation provides access to off-market aircraft for sale, giving you an advantage in finding Citations or King Airs that aren’t visible to the general public.
3. Closing Logistics & White-Glove Support
We coordinate between legal counsel, escrow agents, and flight crews to ensure a seamless title transfer. We help document the aircraft’s readiness to ensure your “placed in service” status is clear, manageable, and supported by proper maintenance records.
Turning Travel Costs into Strategic Assets
A business aircraft is a time machine for your executive team and a strategic tax asset for your company. By acting before the year-end deadline, you can transition from high-cost commercial travel to a fully depreciated asset that fuels company growth.
Ready to secure your year-end tax advantages?
Don’t wait until the final weeks of December to start. Speak directly with an expert regarding your King Air or Phenom maintenance requirements.