If the business usage of listed property is less than or equal to 50% of its total usage, depreciation is calculated using the
A) alternative depreciation system.
B) regular MACRS tables.
C) regular MACRS tables and a mid- month convention.
D) It may not be depreciated.

Question

Quizplus · Accepted Answer

If the business use of listed property is 50% or less, the alternative depreciation system (ADS) must be used, which typically results in a longer recovery period and less depreciation each year compared to the regular MACRS tables.

If the Business Usage of Listed Property Is Less Than