re: Small Business vehicle Sec 179

1. In my experience, the simplest way to get a "deduction" is to keep a mileage log. You get a certain amount per mile (55 or 60 cents I think), but it is only for the mileage associated with the "business".

2. If you lease or purchase a vehicle and you want to take all expenses as deduction/depreciation, then you have to use that vehicle exclusively for business and nothing else.

Bottom line, #1 is a lot easier and less audit risk.