I don't think it really matters. But I'm not sure if it would be claimed in the Business Vehicle Expense expense section or not. I don't think so, because working it as such through the program it's asking for things like mileage records, if it's used exclusively for business, do you have another vehicle for personal use, etc. Going on what they say the cart is used for, I think it would fall under a general business asset, and not a business vehicle asset.