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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From the angle of diesel engines depreciation rule, maintenance cost rule and the consumption rule, This paper analyzes the questions of 195 diesel engines economy-life and update revolution.
Other assets have increasing repairs and maintenance in such a way that the total expense per year relating to an asset in creases over its life if straight line depreciation is used.