1. Assets used predominantly outside the United States. 2. Property financed by tax-exempt bonds. 3. Certain farm property. 4. Tangible property used in a farming business, specifically if the taxpayer elects out of the uniform capitalization rules. 5. Tax-exempt use property (property leased to tax-exempt entities).
Additionally, businesses can also opt to use ADS for any property as a matter of choice, even if it's not required.