"Listed property" is the term used for depreciable assets that Congress has put on a special list for special scrutiny by the IRS. Basically, this includes things Congress worries you might use for personal as well as business purposes—a car, computer, cellular telephone, boat, airplane and photographic and video equipment. (If a computer or photographic or video equipment is used exclusively at your regular place of business, however, it is not considered listed property.)

There are special restrictions on the depreciation of listed property if business use does not exceed 50 percent.
Computers; cellular phones; vehicles; and property of a type generally used for entertainment, recreation, or amusement are all subject to special depreciation rules if they are used 50 percent of the time or less for business purposes.