Excess Accelerated Depreciation

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January 1, 1 7 min read Definitions

Excess Accelerated Depreciation Taxation Depreciation Recapture Real Estate Taxation Ordinary Income Capital Gains Accelerated Depreciation Straight-Line Depreciation

Excess accelerated depreciation refers to the accumulated difference between accelerated depreciation claimed for tax purposes and what straight-line depreciation would have been. It's typically recaptured as ordinary income upon sale instead of receiving more favorable capital gains treatment.

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