@Ugur01  Not anymore.

While it was possible in the past to take 100% bonus depreciation on certain types of fixed assets under certain circumstances, they have begun phasing that out in recent years, going from 100%>80%>60%>40%>20%, and then to just normal depreciation.

As a result, you will only be able to claim part of the value of the fixed assets in question as depreciation expense.

The exact amount each year depends on the type of asset in question, its useful life, the day you started using it, and some other factors.