Amortization Recapture
Amortization Recapture is a tax accounting concept referring to the portion of gain recognized upon the disposition of an intangible asset that exceeds its tax basis due to prior amortization deductions, thereby requiring the recapture of those deductions as taxable income under applicable tax regulations.
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John R. Speakman, Paul A. Racey · Comparative Biochemistry and Physiology Part A Physiology · 1988 · 112 citations
Design and Analysis Methods for Fish Survival Experiments Based on Release- Recapture.
J. A. Pope, K. P. Burnham, David R. Anderson et al. · Biometrics · 1989 · 13 citations
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