If the asset is sold (or otherwise disposed), there is nothing special to do.  As those other tax prepares said, the sale/disposal is entered on the 4797 and any recapture is calculated on that.

However, it works differently (1) if (a) Section 179 was taken on any asset and/or (b) vehicles ("Listed Property") used accelerated depreciation (not straight-line) AND (2) those vehicle dropped to 50% or less business use BUT the assets were NOT sold/disposed.  In those scenarios, that is a separate calculation for recapture (bottom of page 2 of Form 4797) which results in the "recapture" being added as income and which increases the Basis.