Section 179 Question - Vehicle Purchase and using mileage on previous vehicle

[David Egger]

With the section 179 deductions, I know I'm allowed to accelerate depreciation of a vehicle based on business use. However, the vehicle in question was purchased in mid-December 2012, and I only put a couple hundred miles on it, all but a handful (5%) were for business. I predict my ongoing use will push things up to 10-15% personal use.

Is it acceptable to depreciate 95% of it and then in 2013 as personal use rises, expense 80% of fuel/insurance/maintenance to the business? Once it's depreciated, it's depreciated, right?

Second question. Obviously for the other 11 months of the year I had a different vehicle. I would prefer to expense the mileage for this vehicle due to lower costs on it (I was deferring maintenance in anticipation of newer vehicle). Is it acceptable to have two separate vehicles during the year and expense mileage on one and depreciate the other?