Four-wheeled vehicle made for use on public roads and rated at 6,000 pounds or less of unloaded gross vehicle weight.
Truck or SUV rated at 6,000 pounds or less of unloaded gross vehicle weight.
Vehicles used mainly for business because they are designed for business purposes; for example, a work truck full of tools and supplies. The unloaded gross vehicle weight is over 6,000 lbs. The truck bed is at least six feet long and not readily accessible directly from the passenger compartment.
Includes vans, four-wheeled vehicles primarily designed to carry passengers over public roads that is rated at more than 6,000 and not more than 14,000 pounds gross vehicle weight.
This would include truck with an unloaded gross vehicle weight is over 6,000 lbs. The truck bed is less than six feet long and not readily accessible directly from the passenger compartment.
Vehicle designed to haul other road vehicles which are not power-driven (such as semi–trailers).
Includes computers and their peripheral equipment used in normal business. Peripheral equipment is a machine controlled by a central processing unit. Examples include card readers, high speed printers, optical character readers, data entry devices, printers, terminals, disc drives, fax machines, card sorters, plotters, and collators.
Spreadsheets, databases, graphics, or desktop publishing packages.
Bulldozers, backhoes, road graders, etc.
Security or phone systems, typewriters, calculators, copiers, and duplicating equipment.
Includes furniture and fixtures that are not a part of a building. Includes items such as desks, chairs, file cabinets, and communications equipment.
Includes machinery and equipment, grain bins, and fences but no other land improvements, that are used in the production of crops or plants, vines, and trees; livestock; the operation of agriculture, animal husbandry, and horticultural services.
Includes improvements directly to or added to land. Examples would include sidewalks, roads, canals, waterways, drainage facilities, sewers, bridges, fences, landscaping shrubbery, or radio and television transmitting towers.
Improvements to an interior portion of a building which is nonresidential real property. Examples include interior doors, water heaters, security upgrades, AC/HVAC systems, waterlines/plumbing, electrical.
Appliances, carpets and furniture used in real estate activity.
A building in which 80% or more of the total rent is from dwelling units.
Is any real property that is neither residential rental property nor property with a class life of less than 27.5 years.
For more information on determining which asset you should choose, review Publication 946.
Note that any link in the information above is updated each year automatically and will take you to the most recent version of the webpage or document at the time it is accessed.