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If the Business Use of Listed Property Is 50% or Less

question 58

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If the business use of listed property is 50% or less of the total usage,the alternative depreciation system must be used.


Definitions:

Client-Centered Therapy

A humanistic therapy, developed by Carl Rogers, in which the therapist uses techniques such as active listening within an accepting, genuine, empathic environment to facilitate clients’ growth. (Also called person-centered therapy.)

Cognitive Therapy

A form of psychotherapy that emphasizes the identification and modification of dysfunctional thinking patterns to alter emotions and behavior.

Systematic Desensitization

A type of exposure therapy that associates a pleasant relaxed state with gradually increasing anxiety-triggering stimuli. Commonly used to treat phobias.

Counterconditioning

A behavior therapy technique that involves replacing an unwanted or negative response to a stimulus with a positive one.

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