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

Question

Quizplus · Accepted Answer

If the business usage of listed property is less than or equal to 50% of its total usage, it does not qualify for MACRS, and thus the alternative depreciation system must be used.

If the Business Usage of Listed Property Is Less Than