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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.
Copyright © 2012, Campbell R. Harvey. All Rights Reserved.


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.
Farlex Financial Dictionary. © 2012 Farlex, Inc. All Rights Reserved


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.

Dictionary of Financial Terms. Copyright © 2008 Lightbulb Press, Inc. All Rights Reserved.

recapture (tax)

Same as depreciation recapture.

The Complete Real Estate Encyclopedia by Denise L. Evans, JD & O. William Evans, JD. Copyright © 2007 by The McGraw-Hill Companies, Inc.


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.
Copyright © 2008 H&R Block. All Rights Reserved. Reproduced with permission from H&R Block Glossary
References in periodicals archive ?
Lievre L, Deveau C, Gerbe J, Enel P, Tran L, De Castro N, et al.Yearly number of patients diagnosed with primary HIV-1 infection in France estimated by a capture recapture approach.
'All the BN Sandakan component parties have agreed that they will respect the leadership's decision as what is more important is to recapture the Sandakan parliamentary seat from the Opposition,' he added.
Zones were also identified because exact locations of capture or recapture are generally not reported.
Recapture districts would be sending less to the state.
Instead, the CFC must establish a Subpart F income recapture account of $10, to be recaptured in later years when the CFC's current-year E&P is positive.
More weevils were recaptured when the marked weevils were released at 60 m (recapture = 21.25%) than at 120 m (recapture = 6.25%) ([chi square] = 8.18; P = 0.0042).
For 2Q14, net interest income before recapture of loan losses totaled USD 2.9m, up USD 147 thousand, or 5%, from USD 2.8m of net interest income before provision for loan losses for 2Q13.
Target species were tagged or recorded as a recapture if a tag was already present.
Distance between recaptures was estimated as the smallest number of quadrants between captures.
Dozens of airstrikes pounded the Islamist stronghold town in the last few hours ahead of the recapture. No casualties have been reported from the French side.
2006), we adopted a tag--recapture approach to estimate survival and recapture rates of discarded scallops.
Under the terms negotiated by Congress, the law also includes a new "recapture" provision, which applies only to those employees who receive more than $18,350 in wages during the two-month period (the Social Security wage base for 2012 is $110,100, and $18,350 represents two months of the full-year amount).