With only two weeks left in the year, business is either winding down for the holidays, or if you're a seasonal company, going crazy for the holidays. When one calendar runs out, attention turns to the next one. I have plenty of ideas to pencil into your new calendar, but first let's take care of one last financial detail in this calendar year.

One of the more cruel penalties foisted upon small business is the U.S. tax code. For example, being forced to depreciate computers and other IT equipment for five full years even though it may only last two or at best three. Big companies can easily convert depreciation into tax benefits in the future, but small businesses don't always have that luxury.

Rejoice for an accounting loophole available now that may go away in another two years. The Jobs Creation Act of 2004 was designed to stimulate small business growth by increasing the one-year deduction for office equipment from $25,000 to $100,000, the idea being that the tax break would result in more hiring.  So if you need a new server, PBX, storage appliance, laptops, desktops, etc., you can take the full depreciation amount at once if you buy this year.

The loophole may stay open another two years, but Congress could slam that door once again as they struggle with the huge and growing federal deficit. Planning on buying some equipment this spring? Buy it now and save some taxes. Talk to your accountant and see which option saves you the most money in the shortest amount of time.

Speaking of next year, there are a variety of technology reminders you should place on your calendar. Think of these things as preventative maintenance, just like oil changes for your cars and trucks.

• First of all, inventory all computer and network hardware and software you're supposed to have. Often equipment disappears (stolen) or gets unofficially appropriated by someone in need.
• Decide which technical employees should be trained in new technologies or to take over for another employee. Schedule training early so you can plan for their absence, just like a vacation.
• Every day:  Back up your data both onsite for speedy file restoration and offsite for redundancy and disaster recovery. Update virus, spyware and spam filter software.
• Every week: Add something new to your Web site to keep customers coming back.
• Every month: Do a test restore to verify your back-up software works properly. If you still use tape, keep count of your restore success rate in case you need to replace aging tapes and tape drives. Check the logs of Web sites viewed; if someone views pornography during the workday, you could become legally liable. If someone searches job offer sites, you'll want to know who's unhappy. Check auction sites and dealers who sell refurbished equipment. If you know what you need and can plan ahead, you can keep an eye out and grab some good deals.
• Every quarter: Review and freshen your Web site look. You don't have to overhaul everything, but check the logs and see which pages bore people so much they leave. Replace those pages with something exciting. Check your network directory to make sure former employees are deleted. In many companies, former employees, even those fired, can still access systems. Do you have battery back-up systems on your network servers, routers, storage devices and telephone equipment? If not, buy some. If you do, pull the plug and verify the batteries still work.
• Twice a year: Check for firmware upgrades on all network hardware, such as routers, firewalls and other appliances. It's best if they upgrade themselves automatically, but check manually every six months. Check your inventory again for wandering or misused equipment. If you take the time to place these maintenance items on your calendar, you have a much better chance of actually doing them. Preventative maintenance actually saves you money when you do it regularly.