• Operating costs for vehicles used in the course of a taxpayer’s business are deductible. Thus, when taxpayers use their vehicles in their businesses or employment, they can deduct that portion of the cost of operating their vehicle. This mini-course reviews apportionment of personal and business use, the actual cost method and the standard mileage method, and expensing. More-over, this presentation informs practitioners about topics such as the benefits and costs of leasing versus owning, and working condition fringe benefits. Purchase this course.