depreciation recapture
C2CEFR level
90/100Rarity: very rare
TechnicalRegister
The taxing as ordinary income, on disposal, of gain attributable to previously claimed depreciation.
Much of the warehouse gain was clawed back as depreciation recapture rather than capital gain.
Rarity runs from 0 (a word everyone knows) to 100 (almost never seen outside specialist or literary writing). Level is the word's real difficulty on the CEFR scale, from A1 to C2.
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