As year-end approaches, land surveyors and geospatial businesses face a familiar challenge: growing workloads, larger project footprints, tighter deadlines—and the pressure to modernize workflows without straining budgets.

Fortunately, 2025 is one of the strongest years yet for leveraging Section 179 of the U.S. tax code. This provision lets you deduct the full purchase price of qualifying equipment—such as survey-grade LiDAR—placed into service during the tax year.

If you’ve been considering upgrading to the ROCK Ultra, R3 Pro V2, or R3 V2, Section 179 can dramatically improve your ROI and accelerate your path into more advanced LiDAR workflows.

What Is Section 179?

Section 179 allows businesses to deduct the full cost of qualifying equipment in the year it is placed into service rather than depreciating it over several years.

For 2025:

Deduction limit: Up to $1,250,000
Phase-out threshold: Begins at $3,130,000 in total equipment purchases
Eligible property: Tangible equipment used >50% for business
LiDAR & drone equipment qualify under these rules

This means businesses can write off most, or all, of their investment when upgrading to new hardware—improving cash flow and lowering taxable income.

Important: Always confirm with your tax advisor to determine how Section 179 applies to your business.

Why Survey & Geospatial Firms Should Care

1. Immediate Cash-Flow Advantage

Deducting the full equipment cost now—rather than over five years—can significantly reduce your tax burden.

2. Increased Competitiveness & Capability

Modern LiDAR systems allow teams to take on:

Larger terrain mapping projects
Dense vegetation environments
High-altitude large-area flights
Corridor projects like utilities & transportation
Earthwork volumes & mining operations

3. The “Placed in Service” Deadline

To take the deduction for 2025, equipment must be:

Purchased
Delivered
Put into active business use

This makes Q4 the most strategic time to finalize upgrades.

2025 ROCK Robotic Systems That Qualify for Section 179

The next generation of ROCK hardware is optimized for survey-grade accuracy, high-efficiency field workflows, and easy integration with ROCK Cloud.

ROCK Ultra

The high-altitude, long-range performance leader.

The ROCK Ultra is engineered for demanding mapping missions:

1,000 m range
Dense vegetation penetration with 1550 nm wavelength
Fly higher, cover more acres per hour, and reduce flight lines
Ideal for utility corridors, forestry, mining, and wide-area terrain projects

Section 179 dramatically reduces the after-tax cost of this flagship system.

ROCK R3 Pro V2

Flexible. Accurate. Multi-platform.

With R3 Pro V2, you get:

32-channel LiDAR, 1.28M pts/sec
Aerial, mobile, and handheld modes
High precision for topographic, corridor, and structural mapping

It’s a powerful all-around LiDAR platform—and one that becomes significantly more affordable when paired with Section 179.

ROCK R3 V2

Survey-grade performance at an entry-friendly price.

The R3 V2 provides:

640k pts/sec
3-in-1 scanning
2–3 cm vertical accuracy
An ideal upgrade from photogrammetry or legacy LiDAR

For smaller firms, this is the fastest path into survey-grade 3D mapping—made even more cost-effective under Section 179.

Example Tax Benefit Scenarios

Scenario A — Large firm upgrading to ROCK Ultra

A corridor-mapping team invests in Ultra to increase daily acreage. With Section 179, much—if not all—of the system cost becomes deductible.

Scenario B — Survey company modernizing with R3 Pro V2

A firm replaces multiple aging systems with one flexible 3-in-1 platform. Section 179 lowers the after-tax cost by thousands of dollars.

Scenario C — Small business expanding into LiDAR

An entry-level R3 V2 purchase helps a team win new contracts. The deduction accelerates ROI and cash-flow benefits.

Key Requirements for Taking Section 179 in 2025

Placed in service in 2025
More than 50% business use
Deduction limited to business taxable income
Equipment can be financed and still qualify

Tip: Delivery & training timelines matter—schedule early to ensure your system is operational before year-end.

Ready to Upgrade to LiDAR Before Year-End?

Talk to Sales

Contact Sales: +1 (720) 706-8648
Email: hello@rockrobotic.com
Website: rockrobotic.com

Make 2025 your most efficient, profitable, and data-driven year yet with the latest ROCK Robotic LiDAR systems—and take full advantage of the Section 179 tax benefit while it lasts.

Save Money on LiDAR in 2025: How Section 179 Cuts Your Costs