Because if you took more depreciation than was allowable during the time you used the car for business, you would be required to recapture that amount and pay tax on it. Only a portion of the standard mileage rate is for depreciation - so when you calculate the depreciation you took using the standard mileage rate, you include these amounts.
If you sell or give away business assets during the year, the deal may generate a taxable gain or a deductible loss. There also may be tax consequences if business property is exchanged, destroyed, stolen, abandoned or condemned during the year.
If you're selling or exchanging property, your gain or loss is figured by calculating the difference between the amount you receive for the asset and its adjusted basis. The adjusted basis of the property is its original cost, minus any depreciation and expensing deduction claimed.
Generally, assets you own that are for personal use or held for investment are capital assets, and disposing of them generates capital gains or losses. But most of the assets you use in the normal course of business, including land and depreciable property, are treated as noncapital assets. They are called "Section 1231 property," after the section of the tax code that gives them favorable tax treatment, as explained here.
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