Installment Sale & Wisconsin

[Bill (Wisconsin)]

Client (Schedule C) had an installment sale in 2006. He now knows the installment sale was originally calculated improperly (NO depreciation recapture originally reported) and is having me correct the 2006 & 2007 returns before working up 2008. The way the prices were broken down, there is a lot of equipment that was fully Sec 179'ed that had specific sale values -- those amounts should be depreciation recaptured in full in 2006 (Form 6252 line 12). There was also equipment that was sold for more than the original price -- on those there is depreciation recapture in 2006 and some capital gain recognized as payments are received. (I think I got that all correct -- first installment sale for me)

Main question is: On Wisconsin 1, line 11 "Other Subtractions", ATX put in as code 53 the full amount of the depreciation recapture. [There had been no depreciation differences between Fed & WI for this equipment.] I couldn't find much on WI's DOR website regarding installment sales... is there any difference in how this gets reported on WI vs. Fed?

Bill