Most time we used the term "Depreciation Recapture" too broadly

The term "Depreciation Recapture" was abused in some way. we may mean three things:

1. "Unrecaptured Sec. 1250 gain", which is the depreciation recapture  for Real Property - tax rate up to 25%

2. "Sec. 1245 recapture", which is the depreciation recapture  for personal property - ordinary income rate

3.  The thing you mentioned "Depreciation Deducted Under an Accelerated Method Exceeding Straight-line Method", mostly used for land improvements - ordinary income rate

I suggest you look at this article, it is easy to understand:

Depreciation Recapture Madness - Lindsay & Brownell (lindsayandbrownell.com)

What I mentioned in the articles are still true though I did not include the case you mentioned.