@mlcpa   Can you clarify why you keep pointing those out?  Everybody is agreeing with those.

Your first point means it is TAXABLE to the employer/shareholder.  That means it goes on the W-2.

Your second point means that on the corporate return (at least for depreciation), only 80% is taken as a business expense ("qualified business use").  The other 20% is wages.  So 100% of the expense is on the corporate return, but it is split between "qualified business use" and wages.