It's not the taxpayers job to stimulate (prop up) the economy. Taxes are to run the government, the nations infrastructure, support the military, etc. Not give Joe Blow a break on doing business. If he didn't buy the new trailer he would buy one eventually or go out of business, raise prices, etc. If he went out of business and there's a real need for that business then someone else would step in to replace him. If not then maybe the only thing holding that line of work up were us taxpayers. Same with trailer manufacturers....maybe less trailers would be made because there really isn't a need for so many new ones unless subsidies are involved.

"Take away amortization and you will see the value of any going concern, also known as blue sky or good will, drop."
No the current value is artificially inflated thanks to the taxpayer.