Yes, the 179 Deduction is also recaptured.
Technically, the depreciation that could have been claimed is subtracted from the 179 deduction you took. The depreciation part is recaptured and the deduction part is paid back.
Below is a link that better explains the process:
179 recapture
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
