To permit limiting DD&A Add-Back Recapture to sales (or other dispositions) of property at a gain, the 2021 Final Regulations authorize limitation of DD&A Add-Back Recapture to the lesser of (i) any gain recognized on the sale of the property, and (ii) the greater of the DD&A allowed or allowable for the taxpayer with respect to the property during the EBITDA Period.15 Applying this taxpayer-favorable limitation is not compulsory; the 2021 Final Regulations call it an alternative computation method, and it is available if the taxpayer applies this computation method to all of its DD&A Add-Back Recapture calculations.16