Assets for alternative depreciation

You must use the alternative depreciation system for the following property:

- Listed property when used less than 50 percent for business.

- Tangible property used predominantly outside the United States.

- Tax-exempt use property.

- Tax-exempt bond-financed property.

- Imported property covered by an executive order of the president of the United States.

- Property used predominantly in farming and placed in service during any year in which you elect not to apply the uniform capitalization rules to certain farming costs.