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@C_A wrote:

200%DB was used. I was under the assumption that the difference between 200%DB and SL would only be recaptured if/when the vehicle was sold? 

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No.  A vehicle is Listed Property, so there is recapture of the accelerated portion (the difference between the actual accelerated amount and the amount if it had been Straight Line) when the business percentage drops to 50% or less.

If you entered the disposition date of 1/1/23, you are saying it was used for one day in 2023, so depreciation would be taken (usually a half year).