Dispositions of assets can get complicated for tax purposes.There's depreciation recapture. The bottom line is that gains and losses are either taxed as capital gains and losses or ordinary gains and losses. Taxpayers prefer ordinary losses becausethey offset ordinary income (taxed up to 37%) such as salary income ontheir tax returns. On the other hand, net capital losses are allowed up to $3,000 peryear maximum.Capital gains are taxed at favorable (lower) tax rates, while ordinary gains are taxed up to37%. I'd like you to concentrate on capital gains/losses versus ordinary gains/losses. What is your understanding?