Listed Property

外汇网2021-06-19 14:31:35 184

A specific class of depciable property that is subject to a special set of tax rules if it is used for business no more than 50% of the time. Listed property includes such items as vehicles, computer equipment and cell phones. Listed-property rules limit the amount of deductions and depciation that can be taken if the asset isn't pdominantly used in a business or trade.

If listed property is used primarily for business reasons, then it is subject to the statutory percentage depciation method. Listed property that is used for business only half the time at most is depciated under the straight-line method. Cars used solely to carry passengers are also subject to additional limitations on their depciation.

标签：