To meet the conditions of the Section 179 deduction, you must continue to use the asset more than 50% in your business until the asset has reached the end of its useful life.
If you stopped using the asset in your business before the end of its useful lifespan for whatever reason (such as it was sold, destroyed, or stolen) or the business use of the asset dropped below 50%, the Section 179 conditions are no longer being met and the IRS will instead apply regular MACRS depreciation to that asset.
The difference between the Section 179 deduction and the "used up" portion of MACRS depreciation is called a Section 179 recapture and must be reported as income. If you keep the asset until the recovery period ends, there would be no recapture required.
