You need to provide more details and some perspective. For example:

An over-the-road truck owner-operator gets hired to be an employee, and additionally leases their rig to the new employer. Their driver pay is reported on W2 and the truck lease is reported on 1099-Misc.

And that means you need to examine what the IRS defines for renting personal property as a business, or with the intent to make a profit, or is this just additional taxable income and the operating expenses are not deductible, since the person is driving a vehicle leased for them by their employer. Or, perhaps that owner-operator has multiple trucks out for lease and this is part of their business strategy.