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Accelerated Cost Recovery System (ACRS)

What is '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.

Explaining 'Accelerated Cost Recovery System - ACRS'

The modified accelerated cost recovery system (MACRS) replaced ACRS for property placed into service after 1986.


Further Reading


Reforming Cost Recovery Allowances for Debt Financed Depreciable Property
heinonline.org [PDF]
… Acceleration of capital cost recovery, one of the two cornerstones of ERTA, was designed … depreciation methods than did straight line depreciation, and that more rapid depreciation would … Congress, in 1969, placed numerous restrictions on the use of accelerated depreciation of …

The new economics of accelerated depreciationThe new economics of accelerated depreciation
www.nber.org [PDF]
… Acceleration of capital cost recovery, one of the two cornerstones of ERTA, was designed … depreciation methods than did straight line depreciation, and that more rapid depreciation would … Congress, in 1969, placed numerous restrictions on the use of accelerated depreciation of …

Comparing acceleration of new Accelerated Cost Recovery System (ACRS) vs. prior law double declining balance depreciation: a net present value approachComparing acceleration of new Accelerated Cost Recovery System (ACRS) vs. prior law double declining balance depreciation: a net present value approach
agris.fao.org [PDF]
… Acceleration of capital cost recovery, one of the two cornerstones of ERTA, was designed … depreciation methods than did straight line depreciation, and that more rapid depreciation would … Congress, in 1969, placed numerous restrictions on the use of accelerated depreciation of …

The Economic Recovery Tax Act of 1981 and corporate capital structureThe Economic Recovery Tax Act of 1981 and corporate capital structure
www.jstor.org [PDF]
… Acceleration of capital cost recovery, one of the two cornerstones of ERTA, was designed … depreciation methods than did straight line depreciation, and that more rapid depreciation would … Congress, in 1969, placed numerous restrictions on the use of accelerated depreciation of …

Tax subsidies finance construction and hard energy pathTax subsidies finance construction and hard energy path
www.osti.gov [PDF]
… Acceleration of capital cost recovery, one of the two cornerstones of ERTA, was designed … depreciation methods than did straight line depreciation, and that more rapid depreciation would … Congress, in 1969, placed numerous restrictions on the use of accelerated depreciation of …

The Accelerated Cost Recovery System As Provided By The Economic Recovery Tax Act Of 1981The Accelerated Cost Recovery System As Provided By The Economic Recovery Tax Act Of 1981
scholars.carroll.edu [PDF]
… Acceleration of capital cost recovery, one of the two cornerstones of ERTA, was designed … depreciation methods than did straight line depreciation, and that more rapid depreciation would … Congress, in 1969, placed numerous restrictions on the use of accelerated depreciation of …

… OF TAX LAWS ON THE VALUE OF THE FIRM (INVESTMENT CREDIT, EVENT STUDY, INCENTIVES, PERCENTAGE DEPLETION ALLOWANCE, ACCELERATED …… OF TAX LAWS ON THE VALUE OF THE FIRM (INVESTMENT CREDIT, EVENT STUDY, INCENTIVES, PERCENTAGE DEPLETION ALLOWANCE, ACCELERATED …
elibrary.ru [PDF]
… Acceleration of capital cost recovery, one of the two cornerstones of ERTA, was designed … depreciation methods than did straight line depreciation, and that more rapid depreciation would … Congress, in 1969, placed numerous restrictions on the use of accelerated depreciation of …

An analysis of ACRS during inflationary periodsAn analysis of ACRS during inflationary periods
www.jstor.org [PDF]
… Acceleration of capital cost recovery, one of the two cornerstones of ERTA, was designed … depreciation methods than did straight line depreciation, and that more rapid depreciation would … Congress, in 1969, placed numerous restrictions on the use of accelerated depreciation of …


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