Instead of depreciating certain expenditures, you may be able to use an IRS-created de minimis safe harbor to deduct these costs (up to $2,500 per item or invoice). You can find more about the safe harbor from the IRS at https://www.irs.gov/businesses/small-businesses-self-employed/tangible-property-final-regulations. Also keep in mind that in 2018, you can use 100% bonus depreciation to write off the full cost of equipment and machinery as well as certain capital improvements to commercial realty.
A distribution made by a corporation to its shareholders generally of company earnings or surplus. Most dividends are taxable but there are exceptions.