Listed property is "listed" because of the types of property involved, e.g., vehicles used for transportation and other property used for entertainment or recreation. See the section of the IRS instructions for Form 4562 at this link. Listed property used more than 50% in the business is eligible for the Section 179 deduction.
Line 26 in Part V of Form 4562 will show the "elected section 179 cost" for listed property.
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