I think you can deduct the operating expenses similar to business use of a car, and that would include depreciation. But, you're going to need a lot of records. You can't use the standard mileage method since this is not a passenger vehicle. So you first need the mileage or # of hours (does it have an odometer or hour meter?) used for work and the mileage or hours used for personal use, and the mileage or hours has to be recorded in some kind of reliable form; a diary, log book, or app, not merely remembered later or guessed at. Then add up all your operating costs (gas, maintenance, insurance, repairs and depreciation, but not loan payments) and you can deduct a percent of those costs equal to the percent of business use.
These expenses will be itemized deductions for work expenses subject to the 2% rule, so depending on the actual amount, you might not get much benefit.
