On the same given day, no. (We don't have enough employees for 5 cars so that's not possible.) But the 5th car has been a spare, so it cycles in when other cars are being repaired. That might be a couple times a month given our high mileage. It's probably been used around 45 days total for the year, sporadically. Is that "at the same time"? Is it "in service" while it waits for other cars to break down? Maybe the answer is subjective. I wish I hadn't bought that 5th car. My business would be better off canceling service appointments when cars break down than to incur such a huge difference in deductions.
