From what I can see, it seems correct.
Your depreciable basis in 2019 was 87.5% of 36498. The program allowed total accelerated depreciation of $15838, which was apportioned between Section 179 and special depreciation. Keep in mind that there are limitations which are explained below.
Year 2) You business percentage was different and now MACRS depreciation is all that is available. Both Section 179 and the special depreciation are available for only the first year.
The overall luxury auto limitations for vehicles weighing less than 6,000 pounds for 2020 are:
- Autos $18,100
- Trucks and Vans $18,100
For vehicles purchased new, the overall luxury limitation can be allocated to the 179 Deduction or Special Depreciation or both as long as the limits are not exceeded.
For autos purchased used, the limit is $10,100 which can only be applied to the 179 Deduction.
For trucks and vans purchased used, the limit is $10,100 which can only be applied to the 179 Deduction.
- Autos $10,100
- Trucks and Vans $10,100
This limitation applies to both half-year and mid-quarter conventions and is based on 100% business use. If business usage is less than 100%, the depreciation deduction is reduced proportionately.
