Hmm... Well, in USA, quite a bit is justifiable as a business expense. For instance, if you were a lawyer in USA, you could argue that you need a big Rolls Royce car as your company car. The reason would be to impress upon clients that you are a fiercely successful individual and it's a reminder that they can't waste your time - and that you're billing the client a lot of money for your time. You can also argue that you're arriving to court in the car and you need to make an impression upon the opposing attorney or district attorney. IRS will simply ask you to deduct only the percentage of the operating costs of the car for when you use it for work related missions. So if you use it for 90% work and 10% personal family trips, you should deduct 90% of the depreciation, maintenance costs, insurance costs, etc. to the company.