Most tangible assets lose value over time. Equipment wears out, buildings require regular maintenance and upkeep, and computers become obsolete. To reflect the steady loss of value in capital assets, ...

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.

Even if you own a machine outright, you're paying interest on the capital tied up in it. If you borrow operating capital, the rate may be equal to the percentage on your line of credit (which you ...