The IRS has announced the standard mileage rates for certain types of driving in 2019 (Notice 2019-02). Beginning on January 1, 2019, the standard mileage rates for the use of a car, van, pickup or panel truck will be:
The deemed depreciation rate for a vehicle that uses the IRS mileage rate for business driving in 2019 is 26 cents per mile, up from 25 cents per mile in 2018.
Property subject to capital gain or loss treatment. Almost all assets you own are considered capital assets except for certain business assets or works you created.