1. I advise you to get a CPA to do business taxes rather that ask the question on FR.
2. In any event, would argue that the previous owner of the equipment was the “user” and it doesn’t matter who operated the equipment. It could have been the current owner/taxpayer, the candlestick maker or a raccoon. Take the Section 179 deduction if otherwise qualified.
I took a 179 deduction on a $500 iPad and my tax software gave my a $49,000 deduction. I’m pretty sure it was supposed to be $49.00 but instead of a period after the 49 there was a comma.
I just deleted the entry.