recaptures financial definition of recaptures. recaptures finance term by the Free Online Dictionary.

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.

Recapture

1. An agreement between a buyer and a seller whereby the seller is allowed to repurchase the good or other asset within a certain period of time.

2. See: Depreciation Recapture.

Recapture. When you recapture assets, you regain them, usually because of the provisions of a contract or legal precedent.

When a contract is involved, you may be entitled to recapture a percentage of the revenues from something you produce in addition to being paid the cost of producing it.

For example, a hotel developer might be entitled to recapture a portion of the hotel's profits. Most of the time, recapture works in your favor, but depending on the situation, it can also mean a financial loss.

A negative form of recapture occurs when the government makes you repay tax benefits that you've profited from in the past. For example, say that your divorce settlement calls for you to pay $150,000 to your ex-spouse over three years. If you pay all the money in the first two years in order to qualify for a tax deduction, and pay nothing in the third year, the IRS may force you to recapture part of your deduction in the third year and pay taxes on it.

recapture (tax)

Same as depreciation recapture.

Recapture

The inclusion of a previously deducted or excluded amount in gross income or tax liability. Recapture may be applicable to accelerated depreciation, cost recovery, amortization, and various credits.

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Adjustment Bond capital recapture capital recovery depreciation depreciation recapture Dividend Rollover Plan rate of return of investment recapture clause recapture of depreciation recapture rate rent-free period Section 1245 Section 1250 sharing the market uplift	To determine if migratory striped bass returned to the same area in subsequent years, the number of fish that were recaptured in the area in which they were released was quantified for recaptures that occurred >12 months after release. Use of non-natal estuaries by migratory striped bass (Morone ... by Mather, Martha E.; Finn, John T.; Ferry, Kristen H.; Deegan, Linda A.; Nelson, Gary A. / Fishery Bulletin Similar to Sarah in the first example, exactly how much of that $8,000 Sam recaptures depends on his gain upon sale: no gain on the sale produces no recapture. Help for homebuyers: a guide to the new first-time homebuyer credit by Adkins, Nell; Henderson, B. Charlene / Journal of Accountancy 280F recaptures as ordinary income the excess of accelerated deprecation over straight-line on personality that is listed property if business use falls to 50% or less in any year. The ins and outs of recapture by Grace, Debra M. / The Tax Adviser	realtist realtor Realtors Land Institute realty Reappraisal reappraisal lease Reaseguro reasonable consent reasonable time reasonable use theory reassessment Rebaja Rebaja de la calificacion crediticia rebalance an account Rebalancing rebate Rebate Barrier Option rebuttable presumption Recalculation Method Recapitalization Recapitalization Proposal recapture recapture clause recapture of depreciation recapture rate recaptures Recargo por lote impar Recargo por mora Recast Clause recasting Recebivel Receipt Zeros Receipts Receita Receita acumulada Receita bruta Receita liquida Receitas Receitas reais receivables Receivables Balance Fraction Receivables Balance Fractions Receivables Turnover Receivables Turnover Ratio Receive Fixed Counterparty Receive Floating Counterparty Receive Versus Payment Received for Shipment Bill of Lading Receiver Receiver's Certificate Receivership	recapitulations recapitulations recapitulations recapitulative recapitulative Recapitulator recapitulatory recapitulatory ReCAPP recapped Recapper recapping recaps recaps ReCAPTCHA Recaption Recaption Recaptor recapture recapture recapture recapture recapture clause recapture of depreciation recapture rate Recapture Tactics Team recaptured recaptured recaptured recaptured recaptures recapturing recapturing recapturing recapturing Recarbonize recarburize Recared Recargo por lote impar Recargo por mora Recarnify Recarriage Recarry Recas recast recast recast recast recast Recast Clause recast in recasting recasting recasting recasts recasts RECAU RECB RECBAD RECBASS RECBC

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Adjustment Bond
capital recapture
capital recovery
depreciation
depreciation recapture
Dividend Rollover Plan
rate of return of investment
recapture clause
recapture of depreciation
recapture rate
rent-free period
Section 1245
Section 1250
sharing the market uplift

To determine if migratory striped bass returned to the same area in subsequent years, the number of fish that were recaptured in the area in which they were released was quantified for recaptures that occurred >12 months after release.

Use of non-natal estuaries by migratory striped bass (Morone ... by Mather, Martha E.; Finn, John T.; Ferry, Kristen H.; Deegan, Linda A.; Nelson, Gary A. / Fishery Bulletin

Similar to Sarah in the first example, exactly how much of that $8,000 Sam recaptures depends on his gain upon sale: no gain on the sale produces no recapture.

Help for homebuyers: a guide to the new first-time homebuyer credit by Adkins, Nell; Henderson, B. Charlene / Journal of Accountancy

280F recaptures as ordinary income the excess of accelerated deprecation over straight-line on personality that is listed property if business use falls to 50% or less in any year.

The ins and outs of recapture by Grace, Debra M. / The Tax Adviser

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