Thank you for confirming & providing guidance on the requirement to use the same method in successive years. and the bonus depreciation. 

There is actually two years of the return to be completed 2021 & 2022.  Client bought the route in early 2021 and did not file a 2021 return.  As I'll be completing the 2021 return too, I will need to get the correct setup in the 2021 tax year and then carry that methodology into 2022 and future years. 

There  were actually two trucks, one they had owned previous to the route but sometimes later in the year (2021) or early in the next (2022) they purchased a newer truck for the business.  I am awaiting confirmation on the actual date of purchase to determine if it's a 2021 purchase and carry that selected method into 2022.  I will post additional updates/follow-up.  Thank you!