The IRS has released depreciation limits for 2013. See the article in AccountingToday by Jeff Stimpson and this pdf on the IRS website for more info:
http://www.accountingtoday.com/news/Depreciation-Limits-for-Cars-Released-65859-1.html
http://www.irs.gov/pub/irs-drop/rp-13-21.pdfRemember, for financial, accounting and tax musings,
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