Limits on Listed Property
{"Image DocumentName": "Limits on Listed Property", "Image ImageDescription": "Treatment depends on the percentage of business usage. if >50% business use, treated like other depreciable assets. if < 50% business use, deductions are limited to ADS without Section 179. In either case, only the business portion of the asset\u2019s basis is depreciable.", "Image XResolution": "37", "Image YResolution": "37", "Image ResolutionUnit": "Pixels/Centimeter", "Image Software": "SlidePlayer", "Image YCbCrPositioning": "Centered"}