For tax purposes, depreciation reflects the recognition that certain assets, particularly company equipment, tend to lose value over time. The Internal Revenue Service generally allows you to ...

Depreciation recapture is the process by which the IRS reclaims tax benefits previously obtained through depreciation when an investor sells a depreciable asset for more than its depreciated value.

In this HousingWire executive conversation, Chris Kennedy, Director of Sales and Business Development at RiskSpan, explores the key recapture strategies that lenders can follow to maximize profit in ...

Reissue applications are subject to unique case law-developed legal doctrines based upon the error requirement of 35 U.S.C. § 251 One such doctrine is the recapture ...