I have a client who had a auto vehicle that was used at a higher rate in previous 3

years (95%) and now that in fourth year it is 55% therefore it is not allowing any depreciation. I dont understand the logic and was wondering whether there were exclusions to this rule or is it just oversight by the IRS. To me it doesnt make sense to use current yr at all vs an average rate for instance if someone had used a car 100% business in first 2 yrs and then 40% for 3 years after then they are allowed a zero dep deduction for last 3 years...that seems stupid so my mind it telling me that there has to be more to it.