Sorry to keep bugging, but I feel that there is a piece I must be missing. Let’s say the vehicle is purchased at the end of November, and before the end of the year it is only driven 100 miles, all for business. That is the only point of reference to claim the 100% first-year bonus depreaciation when filing the return? Meaning, 100% of the purchase price of the vehicle, deducted all at once based on just 100 miles of use? This scenario is not far fetched, given that December is a rather slow month because of the holidays.
