if you take section 179 (must be selected the first year the vehicle is place in service) then you have to use the actual expense method for all other expenses for the vehicle. You also have to use the actual expense method for all future years. note 179 is not available if business use is below 50%. if during its depreciable life (actually 6 years - the year acquired and the next 5) if business use falls below 50% the 179 deduction is recaptured but you get an offset for the depreciation that would have been allowed if 179 was nor elected.
