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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real property arrangement 〈美〉不动产安排 根据《破产法》〔Bankruptcy Act〕的规定，在债务人保留其不动产的情况下，可适当延长债务的清偿期限。也指在破产法庭适用的一项程序，即对于由不动产留置担保的私人债务，可申请法庭予以调整或变更。
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arrangement between debtors and creditors 债务人与债权人之间的和解协议 在英国，不能清偿债务之人可以私下或在破产法院与债权人达成和解，以部分偿付而免除其所承担的偿债责任。其中，关于当事人自行达成和解的规定最早见诸1887年《和解协议书法》〔Deeds of Arrangement Act〕，后历经修改。现在，债务人与债权人达成和解协议须遵循1914年《和解协议书法》，如果和解协议书涉及土地的，则还须根据1972年《土地负担法》〔Land Charges Act〕进行登记。关于当事人在破产法院达成和解协议的规定，最早见诸1869年《破产法》〔Bankruptcy Act〕。而根据1914年《破产法》的规定，债务人可以向指定的破产财产管理人提出了结债务的债务免除〔composition〕或债务整理方案〔scheme of arrangement〕。破产财产管理人应当向每一债权人递交该和解方案副本，并召集债权人会议。如果半数以上债权人同意该方案，且其代表全部债权的3/4以上，则视为债权人已接受该和解协议，如经破产法院批准，则和解协议对全体债权人具有约束力。但法院在某些情况下可以拒绝该和解协议。如有证据表明和解协议的达成系出于欺诈，或债务整理方案失败的，则债权人仍可以请求宣告债务人破产。现行有关在破产法院达成和解协议的规定则是1986年《支付不能法》〔Insolvency Act〕第八部分。在美国，与之相应的和解制度参见「arrangement with creditors」。 (→deed of arrangement; scheme of arrangement; arrangement with creditors)
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arrangement with creditors. Bankruptcy. A debtor’s agreement with creditors for the settlement, satisfaction, or extension of time for payment of debts. See BANKRUPTCY PLAN. [Cases: Bankruptcy 3661.100–3661.115.]
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tying arrangement. Antitrust. 1. A seller’s agreement to sell one product or service only if the buyer also buys a different product or service. • The product or service that the buyer wants to buy is known as the tying product or tying service; the different product or service that the seller insists on selling
arrangement n. (1)整理；安排；编排 (2)和解；和解协议 曾经被称为composition。该词有双重含义，一是指失去支付能力但仍有重振希望的债务人在破产法院调整财务以待复兴〔rehabilitate〕的程序，即和解程序；二是指在该程序中为可能实现债务人复兴而制定的计划，即和解协议。
range, n. Land law. In U.S. government surveys, a strip of public land running due north to south, consisting of a row of townships, at six-mile intervals. — Abbr. R. [Cases: Public Lands 25. C.J.S. Public Lands § 32.]
deed of arrangement 和解证书 指破产程序中债权人和债务人达成的和解方案，包括一系列的法律文书，如对债务人财产的处理协议、债务偿还协议、为继续或终止债务人业务的监察员协议或类似的证书。它们都是破产程序中可供选择的和解方案。在英国，这类和解证书必须经贸易部〔Department of Trade〕登记才有效。 (→composition)
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