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PIB TIP: USE THE CALENDAR TO SAVE. Before Dec. 31, buy whatever big-ticket business equipment you can: new tires, a laptop, an in-cab heater. If you buy on credit, you get the tax benefit quickly while postponing the cost. The Partners in Business program is produced by Overdrive and the consultants at ATBS, the nation’s largest owner-operator business services firm, and is sponsored by Freightliner Trucks. strives to maintain an open forum for reader opinions. Click here to read our comment policy.