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