Depreciation recapture is the process by which the IRS reclaims tax benefits previously obtained through depreciation when an investor sells a depreciable asset for more than its depreciated value.

The assumption of equal catchability of marked and unmarked animals in mark-recapture sampling is examined. Violation of this assumption may come from two basic sources, heterogeneity or contagion, ...

Sparked by the need to inform the response to the spread of HIV/AIDS in drug-injecting populations in the 1980s and the desire to base local, national and international responses to tackling drug use ...