Depreciation on "listed" property may be limited because this type of property may also be used for a non-business purpose. The following types of assets are considered listed property for purposes of limiting depreciation:

• Passenger automobiles, airplanes, boats and other property used as a means of transportation.
• Property generally used for purposes of entertainment, recreation or amusement.
• Computers or peripheral equipment not used at a regular business establishment (including a home office).
• Cellular telephones and other telecommunications equipment placed in service after 1989.