It's called the MIND diet, and it's been ranked the easiest diet to follow and the second best overall diet (tying in both categories) for 2016 by U.S. News & World Report.
Increasing the depreciation period affect movieplex income. American Movieplex, a large movie theater chain, leases most of its theater facilities. In conjunction with recent operating leases, the company spent $28 million for seats and carpeting.
Depreciation recapture most commonly applies when dealing with the sale of improved real estate (such as rental property), as the value of real estate generally increases over time while the improvements are subject to depreciation. Depreciation recapture in the USA is governed by sections 1245 and 1250 of the IRC.