Investors & landlords

For example, is this article just plain wrong: https://newsilver.com/the-lender/do-you-have-to-depreciate-rental-property/

 

At the end of the article, it says: "Importantly, you only pay depreciation recapture tax on the amount that you have claimed while owning the property."

 

This is why I am confused. Conflicting reports everywhere I look.