@AmeliesUncle Thank you for your explanation. Very sound.
And actually I really rarely use that car for personal use, but definitely not zero. So, to me, probably it makes not much difference since I have to treat it as listed property anyway.
I asked more for curiosity because IF I had really used it ZERO percent for personal use, and it was converted from previous personal use (therefore not qualified for Section 179), it would not be a listed property nor Sec. 179 property, then how to depreciate? I could not find applicable codes.
