modified accelerated cost recovery system
Modified Accelerated Cost Recovery System. See ACCELERATED COST RECOVERY SYSTEM.
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Search Results for: ACCELERATED COST RECOVERY SYSTEM
accelerated cost recovery system
Accelerated Cost Recovery System. An accounting method that is used to calculate asset depreciation and that allows for the faster recovery of costs by assigning the asset a shorter useful life than was previously permitted under the Internal Revenue Code. • This system applies to property put into service from 1981 to 1986. It was
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Accelerated Cost Recovery System/ACRS
Accelerated Cost Recovery System/ACRS 〈美〉加速成本回收制 一种允许以短于《国内税收法典》〔Internal Revenue Code〕原定资产使用年限快速摊销资产成本的折旧方法。由1981年《经济复甦税法》〔Economic Recovery Tax Act〕确立，后又为1986年《税收改革法》〔Tax Reform Act〕修订，它规定了固定资产不同的折旧年限以及每年可以摊销的百分比。规定这项税法的主要目的是鼓励企业投资。
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Asset Depreciation Range/ADR
Asset Depreciation Range/ADR 〈美〉资产折旧幅度 指1981年以前国内税务署所允许的每项资产的折旧年限，适用于1970年以后至1980年以前这段时间内正在使用的资产。1981年实施《经济复甦税收法》〔Economic Recovery Tax Act〕，资产折旧幅度制度由加速成本回收制度所取代；1986年《税收改革法》〔Tax Reform Act〕实施后，资产折旧幅度制度又得以恢复使用，对依修订加速成本回收制度折旧的资产分类规定了标准耐用年限〔class lives〕。 (→Accelerated Cost Recovery System/ACRS)
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asset depreciation range
asset-depreciation range. Tax. The IRS’s range of depreciation lifetimes allowed for assets placed in service between 1970 and 1980 and for assets depreciated under the Modified Accelerated Cost Recovery System under the Tax Reform Act of 1986. — Abbr. ADR. See ACCELERATED COST RECOVERY SYSTEM. [Cases: Internal Revenue 3476. C.J.S. Internal Revenue §§ 230, 234,
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