# Enrolled Agent Exam [Part 2] 44, Listed Property — Vehicles and Computers

Page: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-44-listed-property-vehicles-and-computers
Text version: https://stenobird.com/podcast/finance-exam-prep-7658413/enrolled-agent-exam-part-2-44-listed-property-vehicles-and-computers.md
Podcast: [Finance Exam Prep](https://stenobird.com/podcast/finance-exam-prep-7658413)
Published: 2026-06-10T22:41:20+00:00
Episode link: https://open-exam-prep.com/
Audio file: https://episodes.captivate.fm/episode/28fb794b-1d9c-473c-a77e-8360eb128c01.mp3
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Duration seconds: 175

## Resource

This podcast is made by Ran Chen, who holds an EA license, Insurance and Securities licenses (Series 6, 63, 65), and the CFP® designation. He is passionate about opening access to high-quality exam preparation resources and helping learners prepare more effectively for professional certification exams. In this episode you will learn: - Listed property like vehicles and computers requires strict, contemporaneous written records to substantiate business use. - To claim accelerated depreciation (MACRS, Section 179), business use must exceed 50% in the year the asset is placed in service. - If business use is 50% or less, you are restricted to the slower straight-line method under the Alternative Depreciation System (ADS). - Depreciation recapture is required if business use drops to 50% or less in a subsequent year, treating the excess depreciation taken as ordinary income. - Annual depreciation on passenger automobiles is capped by the luxury auto limits under IRC §280F, regardless of the vehicle's cost or business-use percentage. For more free exam prep tools, practice questions, and AI-powered explanations, visit https://open-exam-prep.com/ or YouTube Channel: https://www.youtube.com/@Open-exam-prep

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## Transcript

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