One of my clients owns trucking company (LLC) so hes filing Schedule C and including all his deductions as part of his return.  He mainly has on deductions since he recently started operating in September last year.  He's purchased 2 trucks (17k lbs each) and has given a down payment of $8k per truck, as well monthly car payments on his newly acquired trucks totaling aproximately $10k.  His income was $106k for the year.

He states that no other deductions were incurred for 2018 and the above are the only 2 deductions he had.  Can payments on this loan or the down payments be included in schedule C (and if so, which line on the form)? I'm already depreciating both trucks for this year.

Thank you.