I see what your saying, however, i would advise that the new vehicle not be used for any S-Corp or personal activity at all and only be used 100% for LLC; no mixed use. Client should use another personal vehicle for S-Corp use to be reimbursed. The listed percentages prior were used for illustrative purposes to find the right fit for this situation. It appears having new vehicle be a mixed used vehicle would not yield the best results. Does this clarify? Thanks again for your input.