With enactment of the "listed property" rules in 1984, the handling of farm vehicle deductions became several notches more complex. Under those rules, automobiles and other property used as a means of transportation (under 6,000 pounds) as well as property used for entertainment, recreation and amusement and computers or peripheral equipment are subjected to additional constraints on both regular depreciation and expense method depreciation.
Harl, Neil E.
"Income Tax Rules for Farm Vehicles,"
Agricultural Law Digest: Vol. 1
, Article 1.
Available at: http://lib.dr.iastate.edu/aglawdigest/vol1/iss3/1