My aeration business has more than doubled in the last couple of year and every year I turn down 1.5 acre and larger properties due to the lack of equipment and making it affordable to them. This year I was contemplating a small tractor and a pull behind. However a thinning and moving of 20 acres has come about and I am contemplating getting a 4 wheeler with a winch to do this. I was also looking at using the 4 wheeler with a pull-behind aerator for the Maintenance side. I'm sure this will be easily a write off however I do not want to be audited and go through a grueling ordeal just because the flag went up with TOY. I am sure they can write it off like the truck where I write down mileage or hours of use during work and other necessary use. Deduct work part and not the other. Any info if you have ever dealt with this would be appreciated. 7000 4 wheeler compared to a cheap 12000 tractor would be nice. Now if I could use a tractor more I would go that way.