Recapture Rules For Nonresidential real estate Pre-ACRs is subject to Sec 1250 recapture on all depreciation taken in excess of straight-line, 田田田 limited by realized gain ACRS nonresidential real estate(acquired between 1 FLORIST] 1-1981and12-311986)is subject to Sec. 1245 recapture, unless straight- line recovery was electedRecapture Rules For Nonresidential Real Estate • Pre-ACRS is subject to Sec. 1250 recapture on all depreciation taken in excess of straight-line, limited by realized gain • ACRS nonresidential real estate (acquired between 1- 1-1981 and 12-31-1986) is subject to Sec. 1245 recapture, unless straight￾line recovery was elected