In Watson v. Watson, 60 P.3d 124 (Wyo. 2002), the Court dealt with the other side of that coin and the federal tax provision under 26 U.S.C.A. 179 which allows a taxpayer to elect a same-year deduction for certain business property rather than an amortized deduction over a number of years. In calculating income for child support purposes, the district court had not allowed a deduction from income for the Section 179 business expenses. In reversing again, the Court clarified that the test is whether the business expense affects the obligor's actual cash flow during the year in question, rather than a mere book entry for federal tax purposes. Since the Section 179 property is actually paid for in the same year in which the deduction is allowed, it does affect cash flow in that year and we allowed the deduction for child support purposes.