recapture rate

recapture rate

In appraisal, used to describe the rate of recovery of an investment in a wasting asset—one that becomes less valuable because it is used up,like an oil lease.

References in periodicals archive ?
Background In 1997, when the maximum tax rate on capital gains was reduced to 20 percent for assets held more than 12 months, a depreciation recapture rate of 25 percent was imposed on the portion of the gain that is assigned to the depreciable portion of the property.
Correction for gear selectivity yielded an effective release number of 12028 fish, which translated into an overall recapture rate of 3.
In the past six months, he says, the bank's recapture rate has increased from 25 percent to closer to 30 percent.
The combination of: (1) the existing capital gains taxes; (2) a depreciation recapture rate of 25 percent; and (3) a composite depreciation life of 27.
During a field season, the recapture rate for adults (306/349 = 88%) was significantly greater (z-test, z = 6.
The recapture rate on real estate depreciation would be reduced from 25 percent to 23 percent.
To test whether the recapture rate in the first summer after tagging was explained by patterns of fishing effort, data from the Marine Recreational Fisheries Statistics Survey were used.
2403) that would eliminate the 25 percent recapture rate, making all gain over adjusted basis eligible for the lower tax rates.
The species with the highest recapture rate (78%) was the honeycomb grouper; a solitary, benthic predator.