For purposes of the recapture rule, the three year period starts with the first calendar year you make a payment qualifying as alimony under a decree of divorce or separate maintenance or a written separation agreement (do not start the clock if the payments were made under temporary support orders).

FORBES: Taxes From A To Z (2013): R Is For Recapture

Ownership costs were tallied over five years, consisting of sales tax (a national average of 4.9%), depreciation, fuel costs, interest (a five-year loan with a 15% down payment and an average interest rate of 6.8%), insurance, maintenance and repairs.

FORBES: Vehicles