Tax Law (Questions About Taxes)/depreciation recapture


I purchased a piece of rental property (house and duplex)in February of 1989. I was thinking of selling the property next year. I understand that I have to recapture the depreciation that I have taken on the structure and pay ordinary income rates on that part of my gain when I sell it but would I have to recapture and pay ordinary income rates (not capital gains rates) on depreciation I took on replacement of refrigerators, carpeting, dishwashers (all depreciated out over 5 years) and a fence (depreciated out over 15 years)? Thank you for your help


Thanks for your question.

Yes, you will need to recapture depreciation on any asset that is sold. You will need to assign a sales price to each asset, or allocate the sales price based on the original costs of the assets and calculate a gain or loss on each.

Hope this helps.

John Stancil, CPA  

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John Stancil, CPA


I can answer questions on personal income taxes, partnerships, and some corporate income taxes. I can deal with some state tax questions. Limited gift and estate tax questions. I am also familiar with ministerial and church tax reporting issues. I am Professor Emeritus at Florida Southern College. Sales taxes and property taxes are state and local issues so I am not likely be be able to give you an in depth answer on those types of taxes. I have maintained a CPA practice, specializing in tax, for over 35 years. I am a member of the National Association of Tax Professionals, The Florida Insititute of CPA's, The NCPE Fellowship. In addition I am a Certified Mentor for SCORE. Visit my website at I also offer seminars and consultations to churches and clergy on their tax issues at Also visit my blog, I am listed on Tax Connections at Prepare and file your own taxes at


I hold a doctorate in Accounting, and am a CPA. My certifications of CIA, CFM, and CMA are inactive. I passed all certification examinations on the first attempt, and received honorable mention for my scores on the CIA exam. I have operated a CPA firm for over 37 years and have taught accounting and tax at the college level for over 35 years.

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