O The year following the year of recapture, use the straight line (SL) method in the general depreciation system (GDS), as long as the business use of the n is 50% or 1 O No depreciation is claimed for the ltem for the year in which recapture is made O The year of the recapture and in all subsequent years of depreciation, use the straight-ine (SL) method over the alternative depreciation system (ADS) recovery period The year following he year of recapture, use the general depe aation system GDS unless business use of the item drops to 50% or less