Depreciation Recapture - 1st year Bonus depreciation and or Sect. 179 Expensing

When expensed property is sold or exchanged, gain is ordinary income up to the extent of the first year expense deduction plus MACRS deductions and bonus depreciation taken.
Expensing deductions are also subject to recapture if property placed in service after 1986 is not used more than 50% of the time for business use in any year before the end of the recovery period.