>>I own a small business that could totally write off
a new vehicle for me, perhaps a '0? EuroVan? Yes, they
cost ~$30000 for a new Van, but nothing else for 10
years - theoretically.

If you can write off a new Urinevan as a reasonably
necessary business expense, then you can write off
repairs to your vanagon.

>>but I believe "repairs" are a direct write-off, as
opposed to depreciation which you must claim over 5 or

7 years,and then "pay back the difference" when you
dispose of it. (This assume your business owns or buys
the Vanagon).

This is basically correct.  Less hassle if the vans
are in the business name and your don't use it much
for personal use such as your daily commute or or
those camping trip.  (Of course, why have a VW van
then, right?)

Call your CPA or tax attorney.

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