Assertion: recapture | /r/HasProperty | calculated
Facets:
Source sentences:
text: This recapture is calculated when you 1) have taken depreciation in excess of the amounts calculated using the straight-line depreciation method or 2) you dispose of §1250 property you held for one year or less.
text: Since the ITC on the particular equipment was claimed using a 20% rate, the recapture will be calculated as follows.