Virtually any coin-operated or commercial-grade amusement device qualifies, including classic arcade cabinets, pinball machines, claw machines, racing simulators, air hockey tables, skee-ball machines, basketball shooters, and modern VR arcade units. The IRS classifies these under Asset Class 79.0 (Recreation) with a 7-year MACRS recovery period. The critical factor is not the type of game, but rather that it is used in a trade or business with greater than 50% business use.
