You must maintain contemporaneous records — meaning records created at or near the time of use, not reconstructed later. For an arcade game in a business setting, this typically involves: (1) documenting the hours the game is available during business operations, (2) logging any personal use hours (e.g., owner or family using the game after hours), (3) calculating the business use percentage as business hours divided by total hours of use. For a game in a dental office waiting room open 40 hours per week with no personal use, the business use is 100%. Keep a written log, calendar entries, or digital tracking system.
