BUILD SMART. DEDUCT MORE. With permament bonus depreciation, farmers are eligibile to deduct 100% of a new pole barn in the year it's built. FBI Buildings deliver the solutions that protect the long-term value. FBI Buildings (800) 552-2981 FBIBUILDINGS.COM/AG-BONUS BUILD SMART . DEDUCT MORE . With permament bonus depreciation , farmers are eligibile to deduct 100 % of a new pole barn in the year it's built . FBI Buildings deliver the solutions that protect the long - term value . FBI Buildings ( 800 ) 552-2981 FBIBUILDINGS.COM/AG-BONUS