accelerated cost recovery system это:

accelerated cost recovery system
система ускоренного восстановления стоимости основных средств

English-Russian dictionary of geology. 2011.

Смотреть что такое "accelerated cost recovery system" в других словарях:

  • accelerated cost recovery system — Accelerated Cost Recovery Sys·tem n: a method of calculating depreciation introduced in the Economic Recovery Tax Act of 1981 that results in faster recovery of costs for property put into service after 1980 by assigning it a shorter useful life… …   Law dictionary

  • accelerated cost recovery system — ACRS Schedule of depreciation rates allowed for tax purposes. Bloomberg Financial Dictionary * * * accelerated cost recovery system accelerated cost recovery system ➔ system …   Financial and business terms

  • Accelerated Cost Recovery System — (ACRS) An accounting method whereby the cost of a fixed asset is written off for tax purposes over a prescribed period of time. Instituted by the Economic Recovery Tax Act of 1981, and modified by Tax Reform Act of 1986, the system places assets… …   Black's law dictionary

  • Accelerated Cost Recovery System — (ACRS) An accounting method whereby the cost of a fixed asset is written off for tax purposes over a prescribed period of time. Instituted by the Economic Recovery Tax Act of 1981, and modified by Tax Reform Act of 1986, the system places assets… …   Black's law dictionary

  • accelerated cost recovery system — In the USA, a system of depreciation designed to encourage capital investment by businesses. It permits a quicker recovery of an asset s cost to provide higher tax benefits in the earlier years of its use. A higher depreciation charge is made to… …   Accounting dictionary

  • Accelerated Cost Recovery System - ACRS — A system of depreciation introduced by the Economic Recovery Tax Act of 1981. ACRS depreciation is based on recovery periods instead of useful life. These periods were predetermined by the IRS. The modified accelerated cost recovery system… …   Investment dictionary

  • Accelerated cost recovery system (ACRS) — Schedule of depreciation rates allowed for tax purposes. The New York Times Financial Glossary …   Financial and business terms

  • Modified Accelerated Cost Recovery System — (MACRS) See Asset Depreciation Range (ADR); Accelerated Cost Recovery System (ACRS) …   Black's law dictionary

  • Modified Accelerated Cost Recovery System — (MACRS) See Asset Depreciation Range (ADR); Accelerated Cost Recovery System (ACRS) …   Black's law dictionary

  • Modified Accelerated Cost Recovery System - MACRS — The new accelerated cost recovery system, created after the release of the Tax Reform Act of 1986, which allows for greater accelerated depreciation over longer time periods. Faster acceleration allows individuals to deduct greater amounts during …   Investment dictionary

  • Modified Accelerated Cost Recovery System — n. An accounting approach for the rapid depreciation of assets. Abbreviated MACRS. Webster s New World Law Dictionary. Susan Ellis Wild. 2000 …   Law dictionary


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