Well, maybe. When straight-line depreciation is used, gain from straight-line depreciation is treated as “unrecaptured” Sec. 1250 gain. When accelerated depreciation (i.e. bonus depreciation) is used for real property, only the difference between accelerated and straight-line depreciation is subject to depreciation recapture.
Depreciation recapture is taxed at ordinary rates. Unrecaptured Sec. 1250 gain is taxed at a maximum 25% rate. Capital gains are taxed at a maximum 20% rate. Therefore, from a tax perspective, it is better to have gains that are capital gains, rather than depreciation recapture.
@MikeP3
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