I think I understand the question.  The inventory was sold in 2024, but payment for it was not received until 2025.  So, are you stuck with paying tax on it in 2024?  And the funds received in 2024 were for the depreciated property, but less than the depreciation to be recaptured.  Really, the question is how do accrual taxpayers use the instalment method.  Sorry, I haven't had one of those, and hope I never do.