Maybe. But before we get to that, do you WANT to deduct the full cost? In many cases, using the Standard Mileage Rate is a better long-term deduction. And if you don't use the Standard Mileage Rate in the first year, you can never use it for that vehicle.
If you decide to use Actual Expenses (rather than the Standard Mileage Rate), the answer to your question depends on (a) the total cost of the vehicle, (b) the weight of the vehicle, and in some cases (c) the type of vehicle/what it is used for.
