Peter Gratton, Ph.D., is a New Orleans-based editor and professor with over 20 years of experience in investing, economics, and public policy. Peter began covering markets at Multex (Reuters) and has ...

Depreciation recapture is the process by which the IRS reclaims tax benefits previously obtained through depreciation when an investor sells a depreciable asset for more than its depreciated value.

Depreciation is often seen as one of the most attractive tools in tax planning. By allowing the gradual deduction of the cost of business assets, it creates an immediate sense of tax savings. In the ...

The installment method of reporting deferral of gain does not apply to depreciation recapture. Therefore, the portion of gain attributable to depreciation recapture must be reported in the year of ...

I do real estate tax consulting, and a common question is when “depreciation recapture” is recognized when real estate is sold. There are two types of recapture rules, one that applies to personal ...

Depreciation is how businesses spread the cost of expensive, long-lasting items over time instead of writing them off all at once. In plain terms, it recognizes that assets like vehicles, equipment ...