Accelerated Cost Recovery System (ACRS)
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Campbell R. Harvey's Hypertextual Finance Dictionary
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Accelerated cost recovery system (ACRS)
Schedule of
depreciation
rates allowed for tax purposes.
Copyright © 2000,
Campbell R. Harvey
. All Rights Reserved.
Leasing dictionary
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Accelerated Cost Recovery System (ACRS)
Enacted by Economic Recovery Tax Act of 1981- this method of accelerated depeciation provided for 3-5-7-and 10 year properties. Replaced ADR method of depreciation from tax act of 1969. Eventually replaced by MACRS in 1986.
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