USA Seeking advice for recording the purchase and sale of a vehicle in use for less than a year

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Hi,

I am the owner/manager of a multi-member LLC.

On 1/30/2019, I bought a company van (12 pax) for $5,775, which I placed into service on 2/1/2019. Because the vehicle was supposed to be used for more than a year, I classified it as a fixed asset "vehicle", then I depreciated the van using straight line methodology over 5 years. However, I ended up needing to sell the van in November. I thought that I would be able to just zero the accumulated depreciation, and net the gain/loss under the income/expense account. Easy peasy. Everything looked good until I went to file my taxes, and learned that I can’t depreciate an asset that was placed in service and sold within the same year. Hence the dilemma...

Currently, I have it expensed under an account I’ve created called “Vehicles (Service life <1 year)”, but I still feel it should be capitalized under a current, non depreciable asset of some sort. Does anyone have any expertise they would be willing to lend?

Here are the summarized numbers:

Purchase cost of vehicle on 1/30/2019: $5,775
Sale of vehicle on 11/12/2019: $8,000

Thank you in advance,
Matt
 

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