They are subject to recapture if there is any gain. Recapture is necessary if there is a gain on the asset that has been sold. When assets such as appliances are older than their original recovery period (5 years), then it's likely the fair market value (FMV) is very low or zero. You have included the full sales price and applied it to the assets that have value.
In your case if the assets have a zero selling price for the reason stated, there is nothing to recapture on those specific assets. All of the gain is being factored into the sale.
**Say "Thanks" by clicking the thumb icon in a post
**Mark the post that answers your question by clicking on "Mark as Best Answer"
