Technical Analysis

Equipment Intelligence

Field notes on equipment markets, utilization data and the mechanics of direct ownership.

Filter3 Articles

PROGRAMAugust 13, 2026

OWNING EQUIPMENT THE HIGHGROUND WAY

How the program is structured: a participant's own business entity purchases and holds title to a specific machine, with operational services provided under the program agreements.

Read article — 6 min read

MACROAugust 24, 2026

THE BIG BEAUTIFUL BILL AND THE EQUIPMENT CYCLE

The One Big Beautiful Bill Act made full expensing permanent and raised the Section 179 ceiling. Alongside constrained supply and multi-year infrastructure programs, it describes the current backdrop for equipment ownership. Descriptive only — not tax or legal advice.

Read article — 9 min read

TAXAugust 20, 2026

SECTION 179 AND BONUS DEPRECIATION FOR EQUIPMENT OWNERS

Full expensing is permanent again and the Section 179 ceiling is $2.5 million. A descriptive primer on how the two provisions generally operate and where the limitations sit. Not tax advice.

Read article — 8 min read