Depreciation and changing biz use

[Gretel]

Truck not subject to Sec. 280F limitation is normally used 100% for biz. However, last year it was only used 70% for biz, which yielded a small depreciation deduction. This year it is back to 100% biz use, now ProSeries is catching up. Doesn't that defeat the purpose? Is ProSeries wrong?

I am always confused at this subject, where can I find more information on this.

[Koss]

Catching up?

(1) Why isn't it subject to the limitations? Is it something other than a passenger automobile, light truck, or van?

(2) What do you mean by catching up? Is Proseries taking depreciation for the current year plus an amount for the previous year??

BMK

[Gretel]

1. Heavy truck over 6,000 pounds

2. Yes, current year depreciation of about $1,600 plus about $1,000 more.

I did a number of calculations yesterday and I found out what is happening. The remaining basis at 100% biz use is distributed over the remaining asset life.

I am still puzzled that an asset (and it really does not matter if vehicle or not) will be written off 100% in the end if biz use is 100% in the end. Any calculation for a lower % of biz use are disregarded.