Advantages/Disadvantages of Sec179 - C Corp

From TaxAlmanac

C Corp has Currently TI of 14k in 2006 w/o taking 55k of sec179 with are the Pros/Cons of electing Sec179 since you don't lose it...it just gets carryfoward until you have TI to offset? All I see is you have expensed all in 1 year and Unallowed amts just get offset in future years rather than taking say depreciation over say 5 years as an example.

C plans to have more TI in future years.

Thanks for any comments/suggestions assuming you have enough facts here.