Good video down to earth no B.S. The Basic jist is have a wise accountant on your side and take care of your equiptment and it most often will pay off in the long run for you. What i understand of it is : Wait a bit if ya can to buy a new truck have some earnings to make the deduction work in your favor. personaly id start low mile used and once i have decent profit for the year step into a new truck and hold old Betty for back up as new truck proves to be reliable sell old betty when the time is near for new truck again. Never keep all your eggs in one basket case you trip.