For many years, property capable of both business use and personal use and classified as “listed property” has been subject to special rules on depreciation that can be claimed. Additional limitations are imposed on the use of listed property by employees.
"Employee Handling of Listed Property,"
Agricultural Law Digest: Vol. 8
, Article 1.
Available at: https://lib.dr.iastate.edu/aglawdigest/vol8/iss11/1