Hi CPAScott. Actually it is an interesting background. Thank you! With my wife being a realtor w/ no home office we have no listed property. She uses a leased car that we write off (less the inclusion amount); that lease matures this May, so I will likely have a mixed bag to address in 2002 for this tax year. I may look at using the standard mileage deduction on the new SUV for tax year 2002, if that's permissable, instead of a reduced-basis depreciation allowance. I'll try to dig up Section 179 and do my homework meanwhile.Thanks again.John
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