listed property

listed property definition - business

listed property

  1. Certain kinds of business assets, including cars, cell phones, computers, and entertainment equipment, that are subject to special rules of depreciation. Listed-property business use must exceed 50% to qualify for expensing or accelerated depreciation.
  2. Real estate that the owner has listed for sale with a real estate broker.

The American Heritage® Dictionary of Business Terms Copyright © 2009 by Houghton Mifflin Harcourt Publishing Company. Published by Houghton Mifflin Harcourt Publishing Company. All rights reserved.

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