Maximum Depreciation Allowances for Autos and Trucks

 

Passenger Automobiles

Year 2012
(Bonus Claimed)
2012
(Bonus Not Claimed)
2013
(Bonus Claimed)
2013
(Bonus Not Claimed)

2014
(Bonus N/A)

1st Tax Year $11,600 $3,160 $11,600 $3,160 $3,160
2nd Tax Year $3,160 $5,100 $3,160 $5,100 $5,100
3rd Tax Year $3,050 $3,050 $3,050 $3,050 $3,050
Each Succeeding Tax Year $1,875 $1,875 $1,875 $1,875 $1,875
Authority Rev. Proc.
2012-23
  Rev. Proc. 2013-21  

Rev. Proc.
2014-21

 

Trucks and Vans

Year 2012
(Bonus Claimed)
2012
(Bonus Not Claimed)
2013
(Bonus Claimed)
2013
(Bonus Not Claimed)
2014 (Bonus N/A)
1st Tax Year $11,360 $3,360 $11,600 $3,160 $3,460
2nd Tax Year $5,300 $5,400 $5,300 $5,400 $5,500
3rd Tax Year $3,150 $3,250 $3,150 $3,250 $3,350
Each Succeeding Tax Year $1,875 $1,975 $1,875 $1,975 $1,975
Authority Rev. Proc.
2012-23
  Rev. Proc. 2013-21   Rev. Proc. 2014-21