Under section 179 of the federal tax code small businesses are allowed
to expense (i.e. deduct in the year of purchase) up to $25,000 in
capital equipment purchases (.i.e. products that would otherwise have
to be depeciated/deducted over a multi-year  "useful life" as defined
by law. As an example, the useful life of a personal computer is
defined as five years).

I believe there is a study (gov. or private) that shows the average of
% of small business products expensed under section 179 by category
(i.e. 32 % of actual small business section 179 expenses used for
computers, 17% for widgets etc.)

I would like a copy or cite of that study, including the specific % of
computers expensed under section 179.