If listed property is used more than 50 percent in a qualified business use, depreciation must be calculated using the straight-line method.

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If listed property is used more than 50% in a qualified business use, the taxpayer can choose either the Modified Accelerated Cost Recovery System (MACRS) method, which allows for faster depreciation in the early years of the property's life, or the straight-line method, which spreads the depreciation evenly over the useful life of the property.

If Listed Property Is Used More Than 50 Percent in a Qualified