[Rain Man]

We're having the same tax problem. We don't want to waste money, but if we don't spend it we're going to get killed on taxes. (If you're a conservative business owner and hold money for a rainy day, you get killed on taxes. Thanks, government.)

We can't find anything that seems promising, though. We bought a few laptops and some other small stuff, but we don't need anything big - or at least, not that we can research in time to make the purchase. We pondered pre-registering for conferences next year to move those expenses up, but with the fiscal cliff we may be better off getting killed on taxes now rather than take an even worse beating if taxes go up significantly next year. (We're better off taking those expenses then.)

I really wish small businesses could defer taxes on cash on hand. I realize that it's reasonable to pay taxes on it, but the owners end up paying taxes on income they don't receive, which is really a hardship.