Jerry : You don’t even know what a write off is.

Kramer : Do you?

Jerry : No. I don’t.

Kramer : But they do, and they are the ones writing it off.

aka that's not how write-offs work

Not an accountant. 3 years is shorter than the expected 5-year depreciation [1], so if you took a section 179 deduction you may have to pay some of it back. It may actually be worse to trade in than to let the machine sit for a few years.

[1] https://www.irs.gov/publications/p946#en_US_2020_publink1000...