My accountant had to research this himself and I wasn't content to that. I called IRS myself to confirm. The IRS pubs are very confusing. The best thing is just to call them up.

1. The accelerated depreciation law which allows you to accelerate the depreciation of a vehicle weighing more than 6000 lb and less than 14000 lb is in the law. You can claim it this year or next unless the law changes (unlikely.) This allows you to deduct about $11,000 in the first year of service. Without this law, you are limited to just under $4000 for the first year and much less in subsequent years.

2. The part that is in the Obama economic incentive package is a deduction equal to 50% of basis or up to $25,000 in the first year of service (only covers vehicles weighing between 6000 lb & 14000 lb). This is only confirmed for 2009. You get it in addition to #1. This part will go away in 2010 unless it is renewed. No one knows if it will.

Don't know why I didn't think to ask for a Production Number. To be fair, my CA never told me he had an allocation available. When I first contacted him months ago, he told me that I would need to order by the 2nd week of November to be certain the car would be here by Dec 31. I ordered in the third week, so it makes sense that there would arrive a week later even without a Production Delay.

I posted on another site in the Ask-A-Dealer section to see if there is anyone official with firm confirmation of the Production Delay.

I'm going to be really disappointed if this is all BS...I have had a good relationship with my local dealer to this point.

Your dealer (was mine until this year) orders without an allocation but usually gets them in the end.

That makes me feel a little better...as long as they're being honest, then I'm fine with a slight delay. Just out of curiousity, ranchhand, what made you go with another dealer for your 35d?

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Sorry, I should have clarified. Got my production number around 2 weeks after I ordered. Around 10/25, so I've had my production number for over a month now... but no build date yet.

Still status 112... I've seen the screen shot from my CA.

Where are you getting that there's no build date yet? Is it from the BMWUSA website? If so, that's how it always is. Your CA should give you the approx. build date by telling you the production week. There are roughly 52 production weeks in the year corresponding to the time of year. If you try calling the BMW 800 number or use the BMW website prior to the time the car is in production, it'll say there's no build date yet.

CA says still no build date. Sent me the screen shot too! It's disappointing to have a production number for over a month but to still not have production scheduled.

Unless it happens in the next few days I don't think I'll get it for Christmas..

As stated, if you have an order/production number, you should have a production week for that order. It wouldn't be an exact date, but it can give you an idea on the production date. If you CA can't give you that, then either he/she is incompetent or they didn't have an allocation slot for you. If it's the latter, then you won't get the car any time soon...probably next year.

My order submitted Oct 22 with a production number, build week 46, began production Nov 20 with completion date to be Dec 1.

My dealer does not submit an order without an allocation.