Accelerated Cost Recovery System. Depreciation methods applied to limited partnership assets placed in service in 1986 or before. Replaced by the less-favorable Modified ACRS.
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ACRS can refer to: Accelerated Cost Recovery System, a historical accounting practice described along with the Modified Accelerated Cost Recovery System ...
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- Accelerated Cost Recovery System (ACRS) Definition | Investopedia
A system of depreciation introduced by the Economic Recovery Tax Act of 1981. ACRS depreciation is based on recovery periods instead of useful life.
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