DEPRECIATION RECAPTURE Definition

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DEPRECIATION RECAPTURE is a provision contained in the Internal Revenue Code that makes excess depreciation taken on real property subject to income tax upon the sale or disposition of the property.

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STRANDED PLANT is a cost that has been incurred, but can not be reversed. Usually referred to as a sunk cost.

VALUE CREATION is performing activities that increase the value of goods or services to consumers.

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