Recapture

Recapture is the act of capturing again something that has been captured, released, or otherwise removed from possession, or regaining control of a resource or status. The term is used across fields such as law, economics, ecology, and technology, and its exact meaning depends on the context.

In tax and accounting, depreciation recapture refers to the mechanism by which gains from the sale of a depreciable asset are taxed to the extent of prior depreciation deductions. When the asset is sold for more than its tax basis, the portion of the gain attributable to depreciation is typically taxed as ordinary income, reflecting the tax benefits previously claimed. Rules and rates vary by asset type and jurisdiction, with special provisions for real property and other property classifications.

In ecology and wildlife management, recapture appears in capture–mark–recapture studies. In these studies, individuals are captured, marked, released, and later recaptured. The frequency of recaptured marked individuals provides estimates of population size, survival, movement, and other demographic parameters, which are used to inform conservation and management decisions.

In other contexts, recapture can refer to reclaiming or reasserting possession of a resource, property, or strategic advantage after a loss or release. Across disciplines, the core idea remains: the action involves regaining possession, control, or status of something that has been previously acquired or observed.

Overall, recapture describes a renewed act of capture or regain, with domain-specific rules guiding its implications and consequences.