Identifying Precomputed Result Sets

sp_help includes information about precomputed result sets in the Object_type and object_status columns.

For example:
 sp_help mv1
 Name  Owner  Object_type  Object_status Create_date
------ ----- ------------- ------------- ------------
mv1 dbo precomputed result set  immediate, enabled, enabled for QRW
Apr 10 2012  8:57AM
sysobjects indicates an object is a precomputed result set with a value of RS in the type column, and sp_showoptstats and sp_depends display additional information about precomputed result sets.