# recapture

/ɹiˈkæptʃɝ/ (US) · /ɹɪkˈæptʃɐ/ (UK) · CEFR C1 · Noun

Source: https://englishreference.com/word/recapture
Updated: 2026-05-07

## Definition

the act of getting back money or value that was lost or spent. In business, it often means recovering a tax benefit or an investment over time.

For teachers: the recovery of a previous financial outlay, tax benefit, or asset value. Often refers to the recovery of depreciation or tax credits when an asset is sold for more than its book value.

## Examples

- The company expects a full recapture of its initial investment.
- The government implemented a tax recapture provision to reclaim subsidies from businesses that moved operations abroad.
- Under current regulations, the recapture of depreciation occurs when the sale price of a property exceeds its adjusted tax basis, resulting in a taxable gain for the seller.

## Usage notes

- Often functions as an uncountable concept in tax law, but becomes countable when referring to specific instances or clauses.

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