see this link for depreciation limits. they depend on type of vehicle and its cost. some vehicles are Luxury vehicles (cost $69K or more in 2023) otherwise they are not).
https://www.irs.gov/pub/irs-drop/rp-23-14.pdf -luxury limits
so
say cost 69K 1/2 year convention
year 1 8k bonus + (69K-8K) =61K* 20% $12.2K total 20.2K
year 2 61K * 32%= 19.52K limited to 19.5K total to date 39.7K
year 3 61K *19.2% = 11.712K limited to 11.7K total to date 51.4K
year 4 61K * 11.52% = 7.0272K limited to 6.96K total to date 58.36K
year 5 61K * 11.52% = 7.0272K limited to 6.96K total to date 65.32K
year 6 61.K * 5.76% = 3.5136K limited to 3.68K total to date 69K
$100k vehicle
year:
1 20.2
2 19.5
3 11.7
4-9 6.960
10 6.840
for nonluxury
https://www.walzgroupcpa.com/post/update-on-luxury-auto-depreciation-deductions-for-businesses/
