what are the downsides of section 179 deductions?

I am doing my own taxes for the first time. Can someone explain why I would NOT want to make as many full 179 deductions as possible for physical business-related items purchased, as opposed to depreciation over time?

I realize the obvious downsides, more upfront cost, and being stuck with outdated equipment. And that if the items are ever sold, they must be declared as income...

but other than that, are there are reasons to avoid being aggressive with section 179 deductions?

[edit on 13-3-2008 by scientist]

its a party up in here! not all at once!