You cannot deduct depreciation, lease payments, maintenance and repairs, gasoline (including gasoline taxes), oil, insurance, or vehicle registration fees.

你不能扣除折旧，租赁费，维护和维修，汽油(包括汽油税)，石油、保险、车辆注册登记费用。

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The cost of depreciATion and expired insurance may be recorded as adjustments AT the end of the accounting period.

折旧费用和已耗保险费于会计期末在调整分录中记录。

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Accelerated depreciation charges are 20% damages of the vehicle assessed by the insurance company.

加速折旧费为保险公司对租赁车辆定损额的20%。

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Taxpayers usually have a choice: Either deduct a flat 51 cents per business mile (in 2011), or write off IRS-approved depreciation plus actual costs for gas, maintenance and insurance, among other things.

WSJ: Tax Report: The New Tax Breaks for Business Autos