n.

1. 1. The act of retaking or recovering.
   2. The condition of having been retaken or recovered.
2. Law. The act or an instance of retaking booty or goods.
3. Something recaptured.
4. The lawful taking by a government of a fixed amount of the profits of a public-service corporation in excess of a stipulated rate of return.

tr.v., -tured, -tur·ing, -tures.

1. To capture again.
2. To recall: an attempt to recapture the past.
3. To acquire by the government procedure of recapture.

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1. A condition set by the seller of an asset that gives him/her the right to purchase back some or all of the assets within a certain period of time.

2. A situation where an individual must add back a deduction from a previous year to his or her income.

Investopedia Says:
1. A stipulation that allows you to buy back your shares at some future point in time, if you wish.

2. For example, when a business sells an asset and must recapture (add back) some of the depreciation.

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1. contract clause allowing one party to recover some degree of possession of an asset. In leases calling for a percentage of revenues, such as those for shopping centers, the recapture clause provides that the developer get a percentage of profits in addition to a fixed rent.

2. In the tax code, the reclamation by the government of tax benefits previously taken. For example, where a portion of the profit on the sale of a depreciable asset represented Accelerated Depreciation or the Investment Credit all or part of that gain would be "recaptured" and taxed as Ordinary Income, with the balance subject to the favorable Capital Gains Tax. Recapture also has specialized applications in oil and other industries. Recapture assumed a new meaning under the 1986 Act whereby banks with assets of $500 million or more were required to take into income the balance of their Reserve for Bad Debts. The Act called for recapture of income at the rate of 10%, 20%, 30%, and 40% for the years 1987 through 1990, respectively.

A term generally applied to situations in which an event or transaction requires a taxpayer to repay earlier tax savings by payment of additional tax in the current taxable year. Upon a sale or exchange of property which constitutes a capital asset, for example, the gain realized on such sale or exchange constitutes capital gain. However, under certain circumstances, if the taxpayer has taken excess depreciation (accelerated depreciation over straight line depreciation) with respect to real property or any depreciation with respect to personal property, the gain realized on sale or exchange of such property is taxed, to the extent of such depreciation, as ordinary income and not as capital gains. This taxation of the proceeds of the sale or exchange of the capital asset as ordinary income is recapture. I.R.C. §§1245 and l250. For example, if a taxpayer purchased an item of personal property for $1,000 and depreciated the property so that his adjusted basis was $500 and then sold such property for $750, the $250 of gain realized could be taxed as ordinary income notwithstanding the fact that the sale of such property under general circumstances would constitute the sale or exchange of a capital asset.

Dansk (Danish)
v. tr. - generobre, genkalde sig
n. - generobring, genkaldelse

Nederlands (Dutch)
herovering, het opnieuw in beslag nemen, het innen door de staat van inkomen boven bepaald bedrag, heroveren, de geest van iets doen herleven, opnieuw ervaren

Français (French)
v. tr. - recapturer, (Mil) reprendre, (Pol) reconquérir, (fig) retrouver, recréer
n. - capture, reprise

Deutsch (German)
n. - Rückeroberung
v. - wieder erlangen, zurückerobern, wieder einfangen

Ελληνική (Greek)
n. - ανακατάληψη, ξαναπιάσιμο
v. - ανακαταλαμβάνω, επανασυλλαμβάνω, ξαναπιάνω, ξαναβρίσκω, αναπολώ

Italiano (Italian)
riconquista, riconquistare

Português (Portuguese)
n. - retomada (f)
v. - recapturar

Русский (Russian)
повторный захват, вновь захватить

Español (Spanish)
v. tr. - volver a capturar, reconquistar
n. - reconquista, nueva detención

Svenska (Swedish)
n. - återerövring
v. - återerövra, erinra sig

中文（简体） (Chinese (Simplified))
再俘虏, 再捕获, 使再现, 重温, 夺回, 收复, 依法征收, 重新获得之物

中文（繁體） (Chinese (Traditional))
v. tr. - 再俘虜, 再捕獲, 使再現, 重溫, 奪回, 收復, 依法徵收
n. - 再俘虜, 再捕獲, 依法徵收, 奪回, 收復, 重新獲得之物

한국어 (Korean)
v. tr. - 탈환하다, 다시 체포하다
n. - 탈환 , 회복하다

日本語 (Japanese)
v. - 奪い返す, 取り戻す, よび起こす, 奪還する, 思い出す
n. - 奪還, 回復, 徴集

العربيه (Arabic)
‏(الاسم) استرداد (فعل) يسترد, يعيد القبض على‏

עברית (Hebrew)
v. tr. - ‮לכד מחדש, נזכר ב-, כבש בחזרה, הזכיר, זכר, שיחזר‬
n. - ‮כיבוש מחדש, היזכרות, שחזור‬

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