 # Recapture Of Depreciation Home  Site Map  Add Term  Search  About Us  Contributors # Recapture Of Depreciation

Taxing as ordinary income, upon the sale of property, the amount of depreciation taken above straight line depreciation.

Recapture Of Depreciation

# Book Depreciation

Book Depreciation

Depreciation reserved (on the books) by an owner for future replacement or retirement of an asset.

# Capital appreciation or depreciation

Capital appreciation or depreciation

The increase or decrease in the value of the individual's investment in the property.

# Capital depreciation

Capital depreciation

See depreciation.

# Depreciation

Depreciation

The charge in a company's accounts which reflects the reduction in value of an asset over time as its useable life is exhausted.Depreciation is charged before calculation of profit, on the grounds that the use of capital assets is one of the costs of being in business and one of the contributors to profit.There are two main methods of depreciation:Straight line: the residual (scrap) value of the asset is deducted from its original cost, and the resultant figure is divided by the estimated life of the asset. The result of that is deducted annually over the life of the asset. So an asset that costs Ł10,000 and that has a residual value of Ł200 with a useable life of 4 years is depreciated by Ł2450 per year.Reducing balance: the amount of annual depreciation is a constant proportion of the cost of the asset.Depreciation has no effect on cash flow. It is just an accounting procedure.

# Double declining balance depreciation

Double declining balance depreciation

Method of accelerated depreciation.

# Further Suggestions

Sum of the years digits depreciation
Real appreciation or depreciation
Declining Balance Method Of Depreciation
Asset Depreciation Range System
Depreciation tax shield
Earnings before interest, taxes, and depreciation (EBITD)
Double Declining Balance Method Of Depreciation
Double declining balance depreciation method (DDB)
Accrued Depreciation
Earnings before interest, taxes, depreciation, and amortization (EBITDA)
Depreciation
Straight line depreciation
Currency depreciation
Depreciation
Currency depreciation