I was self-employed 2010-2011. During this time I purchased various assets (computer equipment, software; no listed property) for business use. The assets were depreciated with the Special Depreciation Allowance and the remainder using 200DB/HY. No Section 179 election was taken. The business activity ended at the end of 2011 and the property was converted to personal use in 2012 (1/1/2012).

#1 - Is a recapture of excess depreciation (from SDA and MACRS) necessary upon conversion to personal use?
#1b - If recapture is necessary, where should that recapture be reported as income? Should it be personal "income" or business "income"?
#2 - What should the schedule C/Form 4562 look like? What should the current year depreciation be calculated on? If the propery was converted to personal use 1/1/2012, is it sufficient to say less than 50% business use and that the assets were taken out of service 1/1/2012? Or should the assets be removed from reporting altogether?

Thanks!