Business & farm

@PatriciaV 

Thank you for your responses, they have saved me a lot of time digging through for up to date info. I have 1 last question. On my business vehicle if I utilize special depreciation, I say I can deduct up to $19,200 on that first year. Lets say the vehicle is valued at 30k when it went into service. Does that remaining 10.8k get evenly divided into depreciation for the next 5 years?