Tax Recapture

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Definitions
Excess (Accelerated) Depreciation
Excess Depreciation Accelerated Depreciation Tax Recapture Ordinary Income Capital Gains Depreciation Recapture Business Accounting Taxation
Excess (accelerated) depreciation refers to the accumulated difference between accelerated depreciation claimed for tax purposes and what straight-line depreciation would have been. Generally, excess accelerated depreciation is recaptured as ordinary income upon a sale, instead of receiving more favorable capital gains treatment.
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