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Supervision of field workers includes all of the following except .
More-Than-50% Business-Use Test
A criterion used for determining whether an asset is used primarily for business, requiring that over 50% of its use is for business to qualify for certain tax deductions.
Listed Property
Assets specified by the IRS that are subject to specific record-keeping and substantiation requirements, such as vehicles and computers used for business.
Business Bad Debt
Debt associated with the conduct of a trade or business that becomes worthless or uncollectible during the tax year.
Short-Term Capital Loss
A loss realized on the sale or exchange of a capital asset held for one year or less.
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