Listed Property

This includes automobiles, certain other vehicles, cellular phones, certain computers, and property used for entertainment, recreation, or amusement.

Listed Property:

Passenger automobiles weighting 6,000 pounds or less.
Personal transportation property such as motorcycles, or pick-up trucks.
Entertainment property such as photographic, phonographic, communication, and video recording equipment.
Cellular telephones
Computers or peripheral equipment.

Listed Property exceptions:

Entertainment property used exclusively in a business.
Computers & peripheral equipment used exclusively in a business.
Ambulance, hearse, or other vehicles used for transporting persons or property for hire.

The depreciation method is MACRS except for property with a business percent less than 50%, then ADS is used.