For 7 years I used my truck ave of 79% bus miles. Last year the ONLY miles on it were for the major repairs it required. Can I count 79% of expenses as business expense?

[kinesngin_ta_ngo]

For the past 4 years or so I have taken the actual expenses, rather than standard rate.  The axle broke last year, and then the cylinder rusted through while it was sitting.  All the expense I put into it was with the intention that I could use it for my business.  Can I count 79% of those expenses as a business expense since that was the average business use of the truck over the previous 6 years?  The sole purpose of the repairs was for the sake of getting it going for the business.

Thanks.

[DDollar · Accepted solution]

Claiming 79% of the repair expense is a reasonable and acceptable way to allocate those costs.