Section 1245 Property Is Subject to a Full Recapture of All

question 92

True/False

Section 1245 property is subject to a full recapture of all depreciation taken as ordinary income.

---

Definitions:

Use Fee

A charge imposed for the use of a particular service, facility, or infrastructure, often used to manage demand or recover operational costs.

Congestion

The state of being overcrowded or overloaded, especially in terms of traffic or network systems, leading to delays and inefficiency.

Marginal Cost

The cost incurred in producing one additional unit of a product or service.

Transportation Network Design

The planning and structuring of the routes and methods used for moving goods and services from origin to destination efficiently.