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Recapture

   Also found in: Dictionary/thesaurus, Legal, Wikipedia 0.06 sec.
Recapture
1. A condition set by the seller of an asset that gives him/her the right to purchase back some or all of the assets within a certain period of time.

2. A situation where an individual must add back a deduction from a previous year to their income.

Notes:
1. A stipulation that allows you to buy back your shares at some future point in time, if you wish.

2. For example, when a business sells an asset and must recapture (add back) some of the depreciation.

See also: Asset, Depreciation, Sell
Recapture
A provision in a contract that allows one party to recover (recapture) some degree of possession of an asset, such as a share of the profits derived from some property.
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