I know what caused this, I think.   You might have checked the box re: the Economic Stimulus.. which is GOOD if they need to write it off in one year.   I would suggest that you uncheck that box on some of the items and take them over the 3-5-7 yrs so they have those deductions since they probably will still have those expenses (payments).  If they take the expenses all in this year, next year will be a killer.  They would still have the payments but not the credits/depreciation deduction.  In nice words, they will LOVE you this year but NEXT year they WON'T.   LOL   Hope this helps.