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.
