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.

5

Publications

244

Citations

15

Authors

2

Institutions

Publications per year

2017–2026

1

Authors

15

  1. GC
    Gary C. White

    Colorado State University, United States

    2 publications · 103 citations

    2

    h-index

  2. KP
    K. P. Burnham

    Agricultural Research Service, United States

    2 publications · 103 citations

    2

    h-index

  3. CB
    Cavell Brownie

    North Carolina State University, United States

    2 publications · 103 citations

    2

    h-index

  4. SP
    Stephen P. Havera

    Illinois Archaeological Survey, United States

    1 publications · 11 citations

    1

    h-index

  5. RL
    Roman Lyach

    Institute for Evaluation and Social Analyses, Czechia

    1 publications · 18 citations

    1

    h-index

1–5 of 15

Institutions

2

  1. Institute for Evaluation and Social Analyses

    Prague, Czechia

    1 h-index

    1 publications

    18 citations

  2. University of Aberdeen

    Aberdeen, United Kingdom

    1 h-index

    2 publications

    224 citations

1–2 of 2

Venues

  1. Fisheries Research

    1 publications · 18 citations

    1

    h-index

  2. 1

    h-index

  3. Biometrics

    1 publications · 13 citations

    1

    h-index

  4. 1

    h-index

  5. The American Midland Naturalist

    1 publications · 11 citations

    1

    h-index

1–5