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spec: The required use of the straight line method for an item of listed property that does not meet the predominant use test is not the same as electing the straight line method . Throughout our process , we made decisions democratically on such matters as committee composition , specific changes to bylaws , and procedures . The intellectual content of each collection is substantial and together they provide a compelling look at a pivotal time in the history of the American West . There 's a small part of the time from 50,000 feet down to the surface which involves a few minutes of shuttle flight where things are pretty much the same . Right : AF inserted into the helix with displacement of the damaged guanine , the predominant structure at a mutational hotspot . Recently , pond habitats that are now often called `` biotope pond '' or `` biotope '' in short are being constructed in many school yards . Because she does not meet the predominant use test , she cannot elect a section 179 deduction for this property . The second , on the forefinger , carries the name Goya . Further , the proposal states the belief that linking the evaluation of a credit rating agency 's ratings to the views of the predominant users of securities ratings is helpful . What prose I wrote in the 1990s was fired by a hope of bringing together ideas that had been forcibly severed from each other or thrown into competition : such as the making of literature and public education . That from now on it 's all down to a show of arms . Scientific panels , reporting to the GSC , have been established to prepare plans for the GOOS modules . XML has become the predominant mechanism for electronic data interchange between information systems and can be described as a universally applicable , durable ' Code of Integration . English is the medium of instruction in some elementary and high schools , but it is the predominant medium of instruction in colleges and universities . Note the predominant colors , shapes , patterns , accessories , and styles . Listed property meets the predominant use test for any tax year if its business use is more than 50 % of its total use . '' Now Bob Woodward wrote a book about the CIA man who had been in a coma for 8 months . The percentage of investment use of listed property cannot be used as part of the percentage of qualified business use to meet the predominant use test . The State of Maine has been a major user of tires for civil engineering fill , making it the predominant use for its abatement piles .