If you are seriously planning to upgrade your computer system soon, it would be a serious loss not to take advantage of this year, of the immediate $20,000 tax write-off which ends next year. If so you are running out of time, for this year's deduction. I would suggest that if you are in a position to take advantage of this concession, you should do so.
What this allows businesses to do is immediately deduct the full value of every asset purchased to the value of $20,000, instead of claiming the deductions over a number of years.
As a minumum, consider getting a new server with the latest windows software with an SSD drive. These servers will run considerably faster then your current one so saving you a lot of time.
It’s a great opportunity to spend on something that will help you work smarter and more efficiently, improve your shop and allow you to offer better customer service. We are currently sending out some good offers for our clients.
I would suggest that you speak to your accountant about it ASAP.