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IRS.gov Website
Publication 534
taxmap/pubs/p534-011.htm#en_us_publink100043721

Deductions After Recovery Period(p12)

rule
When listed property (other than passenger automobiles) is used for business, investment, and personal purposes, no deduction is ever allowable for the personal use. In tax years after the recovery period, you must determine if there is any unrecovered basis remaining before you compute the depreciation deduction for that tax year. To make this determination, figure the depreciation for earlier tax years as if your property were used 100% for business or investment purposes, beginning with the first tax year in which some or all use is for business or investment. See Car Used 50% or Less for Business in chapter 4 of Pub. 463.