Dear Editor,

I have put off the purchase of a new computer for about 3 years now and have had a dire need for a new one during the past 10 or 12 months. I suspect that I would have made the purchase within the next few months, but the new tax code ("Open Your Company Wallet," Quality, August 2003, p. 6) had a profound effect.

Just a few months ago I was toying with the idea of going to the local computer megastore and getting a $1,200 to $1,500 adequate computer that would last about 1-1/2 years, or maybe 2 years, before requiring replacement.

The new code has allowed me to take advantage of the good year I have been having and go for it. I purchased a computer that represents the largest single investment in my company since its inception in 1996! I currently have a computer that will allow me to offer new services to my customers and do more work in much less time. It will also be able to keep up with the pace of business for some years, because it is expandable.

I am sure my purchase is nowhere near the investment of a larger company buying a laser-guided measuring system, but for a small guy who only relies on himself to pay bills and keep the company above water in hard times, it represents a major undertaking. I assume the gamble will pay off, but if not, I guess I did the best I could to revive the economy.

Scott Frank

Engineer

Frank Designs LLC