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1Answers

JoshuaAnn

11/28/2025, 06:02:12 AM

“Listed property” is a category of assets that can serve both business and personal uses, like cars, cameras, and audio-visual equipment. Because of their dual-use nature, the IRS imposes special rules on recordkeeping, depreciation, and expense deductions to ensure that business and personal use are properly accounted for.

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