this is quite common when 179 is used. to avoid 179 recapture you must hold the asset the full depreciable term which for a 5 year asset would take six years since only a part of a full year's depreciation (ignoring 179) is normally allowed in the first year. so it might be 1/2 years regular depreciation is allowed in year 1 full year's in years 2 through 5 and the remainder in year 6.
dispose of the asset before then and the law says business use drops below 50% which then results in full recapture of the 179 depreciation taken but you are allowed the depreciation that would have been allowed if 179 had never been taken
that's why I recommend bonus depreciation. these rules do not apply when bonus depreciation is used. stupid tax laws.
