If you start with the ACTUAL expenses the first year you place a vehicle in service you are stuck with the actual expenses until you take it out of service.
If you start with the standard mileage rate the first year you place a vehicle in service then you can flip flop in the following years but you can never take the 179 deduction or bonus depreciation later ... only the standard depreciation.
So you need to think carefully before making a choice as it will affect the future tax years.
