The IRS placed some limitations on what constitutes "listed property." 

If listed property is not used more than 50% in “qualified business use” during the year, then no Section 179 deduction or bonus depreciation is allowed, and the property must be depreciated using the straight-line method. If the listed property is a so-called “luxury” vehicle, specific dollar limitations (see guide 3.11) apply to MACRS deductions.

Although a “heavy” truck or van may not be a “passenger automobile,” it is still used as a means of transportation and falls within the definition of listed property. Therefore, if business use is not more than 50%, the heavy truck or van may be depreciated using the straight-line method only and no Sec. 179 deduction or bonus depreciation is allowed. It would escape the annual depreciation caps, however, because it is not a passenger auto.