Help in confirming thinking on sale of business assets

[arlo]

Farmer sold fully depreciated farm equipment
for $36,000. Reported on form 4797. Even though it was held long term it will not show up on sch D tax calculations as long term gain. It will be taxed as regular income.
on line 14, 1040. Client thinks it should be taxed as long term gain. I just want confirmation I am correct.

[Maribeth]

He will have ordinary income to the extent of depreciation taken. If he sold the equipment for more than he purchased it for, then that portion will be capital gain.