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I was answering Allgood's specific question.

Unfortunately no. Ignoring GST, assets up to $20,000 can be written off 100%. Assets over $20,000 are to be added to the Small Business Depreciation pool, and depreciated at 15% for the first year and 30% thereafter. So in your case, the whole purchase price of $31818 would be depreciated...

My understanding is that for small business to access the $20,000 deduction, pooling has to be used.

My understanding from reading the influx of emails I received yesterday is that if the total small business pool is less than $20,000 then it can be written off.