You can expect it like clockwork. Your business tax clients will bend your ear every year anxiously awaiting to take some form of "accelerated" or "bonus" depreciation, or Section 179 depreciation, to offset income on their present tax returns. However, we know the dangers of depreciation recapture. It is very important that you explain such things fully if faced with this situation. Nothing makes a business client more upset than to learn they were not properly advised about recapture (for example), until after they sold the subject depreciable asset. How would you explain to your business client the pros and cons of taking a form of accelerated depreciation