How can you split the costs for the procurement of a vehicle over several projects?

"Color of money" is a potential issue. I am by no means a finance expert, but different projects may have different accounting requirements. For example, in the US, there are different tax implications for expenses when a project is still in a development phase, than when customers are signed up and the project is generating revenue. I would get accounting and finance specialists involved.

Pascal,

You can split it based on percentage use of the vehicle, for example by miles driven associated with each project or the number of days/hours when the vehicle is used for the project. You can split it among few projects as needed based on your estimates. Also check online for cost allocation accounting models. It will help to see other cost allocation basis ideas.

Hope this helps.

Color of money is a term used to describe different categories of expenses such as R&D vs. production, and labor vs. materials, that are treated differently by accounting/fiance. An example would be how capital expenses like a car lose value over time, and that depreciation is written off on taxes as a loss.

Because they are treated differently, they must be handled separately. You can't "mix money of different colors", meaning if I don't have any money left in the budget from labor, you can't take money budgeted for capital expenses, even though it's going to the same project. There a number of situations where the accounting policies require keeping budgets separated between different parts of a project, or between different projects, like if you accounted for the car under one project, but used it on several projects.

Your car can become part of your overhead, just like an office would be. An accountant would work it out for you.