Most owners operate their businesses to minimize taxes. But if you're planning to sell, expensing procedures should be shifted to capitalize more items to the balance sheet when possible. Consider lowering your minimum threshold policy of capitalizing equipment, furniture, computers and other fixed assets to $500. Fewer expenses result in higher earnings, and higher earnings yield a higher price. You can often get the same benefit of expensing through depreciation, and more capitalized assets on the balance sheet help finance the sale.