Yes, you could not use that particular formula:
Your depreciation starts when you place the vehicle in service so if your business started in 2024, you would start the five year depreciation in 2024.
Because a car is listed property, you have to keep track of the business use percentage each year; it would be difficult to just apply a 90% business use percentage.
See Publication 946 (2023), How To Depreciate Property
@DAD02
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