Business vehicle expenses

[oceanlovin'ea]

Client purchased a used truck from an individual for around $3000. The next day he took truck to mechanic and had around $2500 work done on vehicle. When he got it back he took it to another shop and had more work done on it that was around $2000. So in order to get vehicle in running condition and suitable for his employment he spent a total of around $7500.
Can all of this be added together and use the total for the depreciation basis? If not, would it be like a house where you would have the original purchase that is depreciated and then an addition that is listed separately and depreciated also?
Or do I just write off the expenses?

This is an S corporation. The company he contracts with pays for all of his gas.

Linda, EA

[Lion]

It would be like a house where you depreciate its cost basis (or FMV, if lower) when place into service, no matter how many renovations it took to get to that point. You then separately depreciate any additions/renovations after placing in service. Unless you're doing a cost segregation study. Or, if he's likely to sell a part separately (maybe a poptop that he added to the truck before placing it in service) you might want to depreciate the "work" separately.

[taxea]

What is the work that was done? Might any of it be considered repairs?

[Super Mom]

check in on the des minimis repairs election and see if that helps

[ToledoEd]

I would look to depreciate the $7500 because that is what the cost was to have a business asset ready to put into use.