谢谢，好像很复杂的样子。下面是我看到的最详尽的解释

Here are the limits:
Year 1: $11,060 ($3,060 limit + Bonus of $8,000)
Year 2: $4,900
Year 3: $2,950
Year 4 until auto is completely depreciated: $1,775

Here are the %
Year 1: 20%
Year 2: 32%
Year 3: 19.20%
Year 4: 11.52%
Year 5: 11.52%
Year 6: 5.76%

After year 6 you can take the $1,775 limit until the auto is fully depreciated.

You must take the lower of the limit or Depreciation %. The exception being year 1 where you get an $8,000 bonus over the limit.