While the standard advice would be to ask an accountant, I would guess that there is a much higher percentage of people on this forum having actual experience with this than the percentage of CPAs, so hoping to get some useful feedback. I have an X100D on order, to be paid in cash, and intend to use it primarily for business, which is an LLC owned in full. 1. For Registration, should it be in the company name or individual name? Does either impact whether the $7500 tax credit can be taken and/or the 179 deduction for the company? I suppose depending on the state, such difference could also impact vehicle registration fees. 2. In making the transaction, should the funds be issued by the business or the individual? Does either impact the $7500 tax credit or 179 deduction? Thanks for any help.