Over the years I've not taken deprecation, because to me a reimbursement plan is to reimburse an employee for an expense, and to me deprecation is not an employee expense, but a write-off. To me it is also not a great savings after figuring all expenses in taking it (tracking, tax prep, recapture, etc.) Like @qbteachmt  pointed out if you are going to take deprecation, I would use the simplified method. If you do some research, you will find tax pros on both sides of the fence. Just my two cents 😁