Carl, first, "recapture" only happens when you sell it at gain. [Edit: With a vehicle, "recapture" or recalculating can also happen if vehicle drops below 50% business usage]. Second, you need to "recapture" it whether or not you actually claim it.
Intentionally leaving something off your tax return (such as the "recapture" of the depreciation that SHOULD have been taken) is tax fraud.
