I own a S-corp billboard co. I am putting into service four new boards before the end of the year. I want to take all of the depreciation in 2008 under section 179 for capital expense. My accountant says no, that they are permanent structures. I disagree because they can be moved, they are on leased property for a specified term & I also have the right to terminate & move a board. In fact, I just lost one to the state through emenient domain which had to be moved. I see it as tangible personal property. What is the IRS ruling in regard to billboards being permanent or non-permanent for this section 179 deduction? Thank you