Overwhelm is the #1 reason I’ve seen law firms not have a strategic plan, or even think about developing a strategic plan. They don’t know where to start, so they don’t start at all.
A group of my peers were recently discussing a blog post written by another service provider encouraging business owners to spend as much as possible and decrease revenue as the year is wrapping up. Here's my professional opinion on that statement- What a Load of Crap! Yes, we all want to pay the least amount of tax as possible, but wouldn't you rather have the after-tax cash than no cash at all? You should never want to make business decisions solely based on saving on taxes. As my CFO friend Philip Campbell says, "the term write-off turns smart people into horrible decisions-makers."
My advice (it's free advice so it may just be worth what you paid for it), make spending decisions based on operations. Will the purchase make you more profitable, more efficient, or above all else, does it help you reach your quarterly priorities, annual goals, or 3 year vision?* If the answer is no, then don't make the purchase.
(*If you don't have quarterly priorities, annual goals, or a 3 year vision you need to take the time to do so and figure out where you want to take your business)