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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 ?
Percentages of the number of marked recaptured insects were calculated.
For example, the smallest recaptured tagged individual (34 mm SL) exhibited negative growth after being in the field for only four days and the largest (223 mm SL) recaptured whelk was 2 mm shorter after 305 d.
A substantial number of fish were recaptured (1207 fish, 11.49% recapture rate of tagged fish) between 9 days and 19.2 years (mean=3.4 yr, standard deviation=4.5 yr) after tagging.
The recaptured whelks presented average monthly growth rates of 1.0 [+ or -] 1.0 mm SL (2.3 [+ or -] 2.6% SL/month), 2.0 [+ or -] 1.6 mm SP (3.1 [+ or -] 2.8% SP/month) and 0.7 [+ or -] 0.6 g TW (10.8 [+ or -] 11.3% TW/month).
He said Tiwan's companion, homicide suspect Miroy Digan, was injured when shot on the leg by pursuing BJMP personnel and had been recaptured.
On Monday, the Joint Operations Command said government and PMF forces recaptured up to 45 villages during a second phase of operations launched last Friday to retake Hawija, a town southwest of Kirkuk which the militants have held since 2014.
If a fish was recaptured, anglers were asked to report their catch by email, mail, or phone to the Gulf Coast Research Laboratory and provide information on the date of capture, location of catch, length-at-recapture, and whether the fish was retained or released, and if released, to provide a qualitative report on its condition.
Anglers caught (recaptured) a total of 156 tagged bass.
says it may take a charge of about $5 million for the fourth quarter to reflect an adjustment to the valuation of a block of assets recaptured from a reinsurer in September.
Syrian government forces and their allies recaptured areas in southwestern Aleppo on Sunday which rebels seized last month, after heavy bombardments and repeated attempts to drive the insurgents back, a rebel official and monitors said.