When depreciating company vehicles under tax rules:

depreciation limits on autos apply to all vehicles

depreciation is limited under GAAP

depreciation disallowed for a passenger auto during its recovery period can never be taken

a company auto driven by employees for both business and personal use is usually treated as used 100% for business when depreciation is computed (as long as the employer reports the value of the employee's personal use as taxable income on the employee's W-2)

All of the above