Property for which an election was made to use the alternative depreciation system (ADS) of Section 168(g) for the regular tax.

Property placed in service after 1998 that is depreciated for the regular tax using the 150% declining balance method or the straight-line method, including Section 1250 property (generally residential rental and non-residential real property).

Any part of the cost of any property for which the election was made under Section 179 to treat the cost of the property as a deductible expense. The reduction to the depreciable basis of Section 179 property by the amount of the Section 179 expense deduction is the same for the regular tax and the AMT.

Motion picture films, videotapes, or sound recordings.

Property depreciated under the unit-of-production method, or any other method not expressed in a term of years.

Qualified Indian reservation property.

Property on which a first-year bonus depreciation allowance was claimed if the depreciable basis for the property is the same for the AMT as it is for the regular tax; property eligible for bonus depreciation that is placed in service after 2015 whether the bonus allowance is claimed.