So, both are still business vehicles?
As far as Section 179 and bonus depreciation, you have to ask yourself, what is your need at the time. If you have a large profit for that particular year and want to lessen it, accelerated depreciation is good. However, if you sell the vehicle before the useful life is up, you have to recapture the depreciation.
If your business is steady from year to year, regular MACRS gives you a deduction you can count on for 5 years.
