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What is the rally effect? What causes it? Do you believe leaders purposefully change their behavior to cause a rally effect? Why might they or might they not do so?
Recaptured Depreciation
The taxable difference between adjusted cost of disposal and UCC when UCC is smaller.
UCC
Uniform Commercial Code, a set of laws that provide legal rules and regulations governing commercial or business dealings and transactions in the United States.
Adjusted Cost
Adjusted cost refers to the cost basis of an asset after adjustments for stock splits, dividends, and return of capital distributions, used for tax purposes.
Disposal
Refers to the process of getting rid of an asset or substance.
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