If you sell a vehicle for which the standard mileage rate was used for deduction purposes in your business, there is a depreciation adjustment that must be made when accounting for the sale on your tax return. Because depreciation expense was already included in the Standard Mileage rate (the IRS figures it into the calculation of the rate each year), this depreciation amount must be calculated in order to adjust the basis of the vehicle when you sell that vehicle.
See the example in IRS Publication 463, page 24. Click on Travel, Entertainment, Gift, and Car Expenses.
IRS Publication 463
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