Accelerated Cost Recovery Schedule

Accelerated Cost Recovery Schedule
учет, гос. фин., амер. = Accelerated Cost Recovery System

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abbrev.: ACRS accelerated cost recovery schedule/system график ускоренного восстановления стоимости: метод ускоренной амортизации (США); система восстановления стоимости актива с помощью налоговых вычетов в течение срока, который короче срока полезной жизни этого актива; различают 7 классов ускоренной амортизации по срокам в зависимости от вида актива; система также иногда называется "правилом 3-5-10", т. к. срок амортизации автомобилей равен 3 годам, оборудования - 5 лет, зданий - 10 лет; данная система была введена в 1981 г. Законом об экономическом подъеме и налогах (модифицирована в 1986 г.) и действовала для активов, введенных в действие в 1980-1987 гг.; см. asset depreciation range system;
double declining balance depreciation method;
Economic Recovery and Tax Act of 1981;

Англо-русский экономический словарь.

Смотреть что такое "Accelerated Cost Recovery Schedule" в других словарях:

  • 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) — Schedule of depreciation rates allowed for tax purposes. The New York Times Financial Glossary …   Financial and business terms

  • Accelerated depreciation — Any depreciation method that produces larger deductions for depreciation in the early years of a project s life. Accelerated cost recovery system ( ACRS), which is a depreciation schedule allowed for tax purposes, is one such example. The New… …   Financial and business terms

  • accelerated depreciation — A group of methods for achieving periodic reductions in the book value of fixed assets that make larger reductions in the early periods and progressively smaller reductions in later periods. The offsetting entry is the depreciation expense.… …   Financial and business terms

  • Half-Year Convention For Depreciation — A depreciation schedule that treats all property acquired during the year as being acquired exactly in the middle of the year. This means that only half of the full year depreciation is allowed in the first year, with the remaining balance being… …   Investment dictionary

  • Residential Rental Property — A type of property that derives more than 80% of its revenue from dwelling units. Residential rental property uses the 27.5 year modified accelerated cost recovery system (MACRS) schedule for depreciation. Income from residential rental property… …   Investment dictionary

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