Steve VarsanoFounder at The Jet Business

The last 3 months of the year tends to be the busiest period in the jet space and this is why!

Name: The last 3 months of the year tends to be the busiest period in the jet space and this is why!
Uploaded: 2026-02-01T16:32:52+00:00
Duration: 34 s
Channel: Steve Varsano
Description: In this excerpt, the speaker explains that the United States' accelerated depreciation tax rule permits a company to deduct 100% of an aircraft's…

1 Feb 2026 · 1 min

Watch on YouTube

0:34

In this excerpt, the speaker explains that the United States' accelerated depreciation tax rule permits a company to deduct 100% of an aircraft's purchase price in the year it is bought. Because this deduction can substantially lower taxable income, firms often wait until the end of the fiscal year—when they have a clear view of profits—to purchase jets or other capital assets such as cars, machinery, or factory equipment. This tax‑driven timing creates a pronounced surge in private‑jet transactions during the final three months of the year, effectively reducing the net acquisition cost of the aircraft.

Chapters

Steve, why are the last 3 months of the year your busiest period? Simple answer: tax. In the United States, they have what they call depreciation, accelerated depreciation. It's really 100% of the purchase price of the airplane can be taken as depreciation on your income tax for the year you buy the airplane. And at the end of the year, when companies see what their profits are and they might be able to buy an airplane or any capital asset— it could be a car, a piece of machinery, or factory equipment— they buy equipment at the end of the year and it offsets some of the taxes they have to pay. So in essence, it reduces the acquisition price of whatever you're buying.