Thank you very much for the info. The lease was added in error. There is no lease. The vehicle is a large truck 2013 Dodge Ram 2500 for which there is a costs in 2022 of $23k. The vehicle is used to transport the trailer holding the bread to the stores. There is also another vehicle for personal use. 

Based on vehicle & weight - It appears up to that amount $23k can be deducted in full under section 179 in addition to other costs actual costs (maintenance, fuel, oil change, repairs).

To confirm- if they they do the section 179 for the full vehicle - are they required to stay with actual costs for the ownership of vehicle or can they switch from actual costs to miles in future years if miles work out best? 

I think it is a great idea to have them sign off on the my calculation spreadsheet acknowledging their numbers.