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The 10-5-3 accelerated depreciation proposal would put small companies at a competitive disadvantage, say many small business advocates (see INC., May, page 46). Most hard hit would be companies that are least capital-intensive -- generally small businesses. Sen. Jim Sasser (D-Tenn.) has introduced a bill with an alternative for small firms: direct expensing or first-year writeoff of depreciable equipment up to a specified maximum ($10,000 in his bill). Direct expensing was the number two recommendation of the White House Small Business Conference delegates last year.