Installment Sales:
1.    Recapture of depreciation is also triggered by the installment sale of 1245 property!
a.    453(i) requires the recapture of depreciation as ordinary income in the year of sale.
2.    note: even though you may get spanked with a hefty recapture slap on the ordinary income in year one when you are not getting as much on the installment sale, you can add what you paid the first year to you B and t/f ride it out for the rest of the installment period.