it may even be a little more complex.
if 179 assets fall below 50% usage before the year they would be fully depreciated the 179 is completely recaptured then you get the depreciation that would normally have been allowed. now your tax basis is the cost less the revised depreciation. if you scrapped the items then you get a deduction for the undepreciated cost.
if you took them personally then they're regarded as being sold to you for Fair market value.
so
